Una propuesta de reforma relacionada con la atención a las industrias culturales y creativas a nivel nacional, basada en un análisis de estudio de caso comparativo de los lineamientos de política pública tributaria de ‘economía naranja’ de diversos países

This research aims to analyze the public tax policy guidelines applied to the 'orange economy' across various countries in order to propose a reform concerning the support of cultural and creative industries at a national level. In this context, the study seeks to facilitate the implementation of innovative public financing mechanisms for this sector within the country. To achieve this, a comparative case study methodology is employed, investigating the application of the Orange Economy model in the tax policies of heterogeneous nations. Ten countries have been considered for this analysis, and their information is compared with the current situation in Ecuador. Among the most significant findings, it has been discovered that the most commonly implemented tax incentives are exemptions, deductions, and tax credits. Conversely, reduced rates and tax deferrals are found to be the least utilized mechanisms. Additionally, it is observed that tax expenditures are primarily directed through VAT, personal income taxes, and corporate taxes. The comparison with these different realities also reveals that in countries such as Argentina, Colombia, Spain and France, which provide numerous and varied tax incentives, the establishment of creative clusters and cities has been facilitated. These systemic policies address coordination and market failures, thereby supporting the growth of the creative economy. It is essential that public tax policies of this magnitude be implemented in the country. Furthermore, there is a need for cultural plans, programs, and projects that link tax benefits to job creation within the sector and stimulate demand, that is to say, cultural consumption.

• Hovedforfatter: Brando Calero, Jorge Andrés (author)
• Format: other
• Udgivet: 2024
• Fag: Industria cultural; Economía de la cultura; Política fiscal; Incentivos fiscales; Ecuador
• Online adgang: http://repositorio.iaen.edu.ec/handle/24000/6631