Análisis sobre la incidencia del impuesto de ICA en la productividad de las pymes de Cartagena

This article seeks to illustrate the incidence of taxes on the productivity of SMEs in Colombia. The work is of mixed focus, based on a type of explanatory and documentary research, based on the description of situations, events of the concrete problem according to their characteristics, particularities or attributes, through the analysis of official publications on the subject, entering into clarify three objectives in question, the first; related to establishing the current situation of SMEs in Colombia and the role they play in the national economy, the second; oriented to identify the tax burdens that these companies support and how they affect the progressivity of SMEs and the third; tending to formulate public policy strategies to improve the competitiveness of SMEs in Colombia. In general terms, the article consists of five (5) sections, the first being the introduction; where the reader is contextualized about the issue of the incidence of taxes on the growth of SMEs. The methodological design; which is the set of procedures to respond to the research problem posed. The development; where the main findings about the object of study are exposed. The discussion; which addresses the explanation of the results with a critical analysis by the author. And the conclusions, which end up offering a resolution of the treated topic.

• Autores: Jiménez Arrieta, Wendy Loraine
• Fecha de publicación: 2019
• Institución: Universidad de San Buenaventura
• Repositorio: Repositorio USB
• Idioma: spa
• OAI Identifier: oai:bibliotecadigital.usb.edu.co:10819/8174
• Acceso en línea: http://hdl.handle.net/10819/8174
• Palabra clave: Cargas tributarias; Crecimiento empresarial; Pymes; Tax charges; Business growth; SMEs; Tesis - contaduría pública; Artículo de revisión para grado; Impuesto de Industria y Comercio Avisos y Tableros (ICA); Desarrollo de las pymes - Cartagena (Colombia); Crecimiento empresarial - Cartagena (Colombia)
• License: Atribución-NoComercial-SinDerivadas 2.5 Colombia