Efectos de las reformas tributarias en la competitividad de las pymes bogotanas 2010-2018
Bogotá, being the business center of Colombia, has the largest number of small and medium enterprises (SMEs) in the country, which generate employment and economic growth to the city. This research seeks to identify how the competitiveness of SMEs is affected by an external factor, such as the taxes...
- Autores:
- Tipo de recurso:
- Fecha de publicación:
- 2020
- Institución:
- Universidad de América
- Repositorio:
- Lumieres
- Idioma:
- spa
- OAI Identifier:
- oai:repository.uamerica.edu.co:20.500.11839/8173
- Acceso en línea:
- https://hdl.handle.net/20.500.11839/8173
- Palabra clave:
- Competitividad
Pymes
Reformas Tributarias
Competitividad
Pyme
Tax reforms
Tesis y disertaciones académicas
- Rights
- License
- Atribución – No comercial
| Summary: | Bogotá, being the business center of Colombia, has the largest number of small and medium enterprises (SMEs) in the country, which generate employment and economic growth to the city. This research seeks to identify how the competitiveness of SMEs is affected by an external factor, such as the taxes that are created and modified by tax reforms. Therefore, the Laws by which the tax reforms have been carried out in Colombia are mainly analyzed, focusing on the taxes that have been included or modified and that generate effects on SMEs. Subsequently, different factors that affect the competitiveness of Bogota's SMEs are analyzed, such as employment, the economic situation of the companies, their level of sales, profit margins, among others. Keywords: Employment, SMEs, competitiveness, Law, Tax reform. |
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