Special Regime of Special Social Economic Zones: A study in Health Service Providing Institutions

Abstract

The present research analyzed the tax effect of the special regime of the Special Social Economic Zones in the Institución Prestadora de Servicios de Salud Norte Salud S.A., in Cúcuta Colombia for the taxable years 2019-2021. Therefore, we sought to comprehensively describe the word effect, classifying its consequences as positive or negative and the consequences arising from the effect itself. The research modality was developed within the quantitative paradigm, which took the following as the central sample: the Institución Prestadora de Servicios de Salud Norte Salud S.A., currently enrolled in the tax benefit of the Special Social Economic Zones since January 1, 2020, through its financial information in the public domain. The results revealed that the Special Social Economic Zones' tax benefit promotes positive economic results for the health institution since the analysis of the financial statements revealed an increase in profits derived from the income tax exemption. It is concluded that the health institution requires an investment plan to increase both the portfolio of services provided and the comprehensiveness of the health service to users.