Proposal to develop tourism and related activities in rural areas (Creation of community businesses in a CSR approach)

• Ricardo J. Llanque Ferrufino

  , Universidad Técnica de Oruro, Facultad de Derecho, Ciencias Políticas y Sociales, Oruro-Bolivia

  Author

  https://orcid.org/0000-0003-2455-895X (unauthenticated)

• Verónica E. Llanque Ferrufino

  , Universidad Técnica de Oruro, Facultad de Derecho, Ciencias Políticas y Sociales, Oruro-Bolivia

  Author

  https://orcid.org/0009-0008-3819-1486 (unauthenticated)

Although there is a law to promote tourism, applying it is difficult due to the current contextual conditions in Bolivia. The objective of the research is to define some regulatory actions that should be developed to encourage the creation of productive community tourism businesses in the area rural, generating incentives for locals. The present work is qualitative descriptive, for this purpose the experiences developed in other countries are compared and based on consultation with experts and inspired by Corporate Social Responsibility (CSR), a proposal is developed that could respond to the peculiarities of this reality. The proposal establishes
the development of specific tax exemptions and a tax incentive from the use of the Corporate Profits Tax (IUE) in coordination between the community companies created and the communities based on their social control, with a differentiated treatment with external investors and in national parks in addition to a State that assumes different roles than those it has traditionally assumed in recent years.

1. Ricardo J. Llanque Ferrufino, , Universidad Técnica de Oruro, Facultad de Derecho, Ciencias Políticas y Sociales, Oruro-Bolivia

   Antropólogo, docente universitario, ex docente CENCAP- CGR, ex Director de Postgrado
   UTO, Investigaciones en etnohistoria, políticas públicas, entre otras investigaciones ha publicado Qamiris
   Aymaras con el PIEB, ORCID https://orcid.org/0000-0003-2455-895X

2. Verónica E. Llanque Ferrufino, , Universidad Técnica de Oruro, Facultad de Derecho, Ciencias Políticas y Sociales, Oruro-Bolivia

   Antropóloga docente universitaria y Consultora de Proyectos; investigaciones en Antropología
   Socio Cultural, con un enfoque especial en temas como el turismo, el Carnaval de Oruro, gestión
   cultural, género y medio ambiente. ORCID https://orcid.org/0009-0008-3819-1486

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