Irizarry-Hernández, Zollianne

Profile Picture

Filters

20121
Reset filters

Settings

Citations

Publication Search Results

Now showing 1 - 1 of 1
  • Thumbnail Image
    Publication
    Análisis estratégico de la Ley de Incentivos Industriales para el desarrollo económico de Puerto Rico
    (2012) Irizarry-Hernández, Zollianne; Amador-Dumois, María A.; College of Business Administration; Frontera Agenjo, José A.; Ortíz Rodríguez, Rosario A.; Department of Chemistry; Vicente, Nancy V.
    This investigation evaluates the changes between Act No. 73 of May 28, 2008, known as, "Economic Incentives for the Development of Puerto Rico and to amend Sections 1022 and 1023 of the Internal Revenue Code of 1994" and Act No. 135 of December 2, 1997, known as, "Tax Incentives Act of 1998." Its main purpose is to determine which areas of the law are most relevant to employers in Puerto Rico and whether the objectives established by law were achieved in these areas. Furthermore, it will provide policy recommendations and suggestions for companies to benefit from the law. In order to meet the objectives of this research, a questionnaire was designed, which was approved by the Committee for the Protection of Human Subjects in Research at the University of Puerto Rico at Mayaguez. The questionnaire consisted of closed questions and was administered to senior management of different types of industries. After collection, the data was analyzed using as reference the Annual Reports to the Puerto Rico’s Governor and Legislature. Results show that since the implementation of the current law until the 2010-2011 fiscal year, 190 applications for the new incentives scheme were approved, out of 411 applications filed, totaling a pass rate of 46%. These applications include: new applications, conversion and renegotiation business, and business successors.