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La informalidad empresarial, el pago de tributos locales y el monotributo : el caso de las microempresas en Bogotá

Author

Listed:
  • Cristina Fernández
  • Francisco Fernández
  • Fedesarrollo

Abstract

La presente sección busca analizar los fenómenos de informalidad empresarial y tributaria por parte de las microempresas en Bogotá. Lo anterior indica que nuestra unidad de análisis son las empresas de diez o menos trabajadores; las definiciones y medidas de la informalidad empresarial y tributaria que se van a utilizar en el resto del trabajo, y la relación que existe entre estas dos variables se presenta a continuación.

Suggested Citation

  • Cristina Fernández & Francisco Fernández & Fedesarrollo, 2018. "La informalidad empresarial, el pago de tributos locales y el monotributo : el caso de las microempresas en Bogotá," Informes de Investigación 17254, Fedesarrollo.
    • Handle: RePEc:col:000124:017254
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    File URL: http://hdl.handle.net/11445/3744
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    More about this item

    Keywords

    Informalidad; Informalidad de Firma; Informalidad Tributaria; Estructura Tributaria; Finanzas Locales; Finanzas Públicas; Impuestos; Impuestos Locales; Ingresos Fiscales; Tributación; Bogotá; Distrito Capital;
    All these keywords.

    JEL classification:

    • J21 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Labor Force and Employment, Size, and Structure
    • J46 - Labor and Demographic Economics - - Particular Labor Markets - - - Informal Labor Market
    • O17 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements
    • D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity
    • E24 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Employment; Unemployment; Wages; Intergenerational Income Distribution; Aggregate Human Capital; Aggregate Labor Productivity
    • E26 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Informal Economy; Underground Economy
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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