Incentivos fiscales y expansión de las inversiones: la industria del turismo en Zimbabue

Main Article Content

Watson Munyanyi
Campion Chiromba http://orcid.org/0000-0002-7152-0893

Keywords

Inversión turística, incentivos fiscales, crecimiento económico, turismo

Resumen

Este trabajo investiga los efectos de los incentivos fiscales sobre el crecimiento de las inversiones en el sector del turismo en los países menos desarrollados, utilizando Zimbabue como estudio de caso. El estudio fue motivado por la constatación de que muchos países subdesarrollados utilizan incentivos fiscales como medio de atraer a los inversores en sus países, sin embargo todavía existe una carencia general de análisis para determinar si este tipo de incentivos fiscales tienen algún impacto en el crecimiento social y del capital. El estudio empleó entreviste en persona y por teléfono con los principales interesados del sector turístico, los cuales fueron seleccionados a través de un muestreo estratificado y métodos aleatorios. También se utilizaron cuestionarios distribuidos en persona, por correo postal y por correo electrónico en situaciones en las entrevistas no eran factibles. Los datos secundarios se utilizaron como fundamento para el análisis detallado. En el documento se establece que la mayoría de los responsables políticos sí utilizan incentivos fiscales para atraer a los inversores en la industria del turismo, pero estas políticas no son seguidas por otras políticas de apoyo en otras áreas de la economía que ayuden a impulsar la inversión en el sector turístico. Otros factores como la corrupción, la transparencia en las políticas gubernamentales, la duración y el costo de iniciar un negocio en el país, entre otros, son diferentes factores importantes que deben ser tomados en consideración. Entre otras recomendaciones se encuentra la necesidad de una estabilidad política, una política coherente y de apoyo, la interferencia limitada del gobierno en la industria, la descentralización y la apertura de los centros locales y extranjeros de promoción turística, la aplicación de tipos impositivos bajos en todos los sectores y la creación general de un entorno favorable para la efectividad de los incentivos fiscales.

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