IDEAS home Printed from https://ideas.repec.org/p/col/000418/014147.html
   My bibliography  Save this paper

Impacto tributario de la Ley 1429 del 2010 en la pequena empresa en El Espinal, Tolima

Author

Listed:
  • Carlos Albeiro Alturo Fonseca

Abstract

El fomento y la creación de empresa es una de las iniciativas que mayor relevancia tiene en el ámbito mundial y nacional, debido al gran aporte al desarrollo económico, social y cultural que estas generan. La Ley 1429 de 2010 es una política clara del gobierno Colombiano Que busca el alcance de la formalización y generación de empleo en la pequena empresa, generando incentivos en la etapa inicial, aumentando los beneficios y disminuyendo los costos de formalización, pretendiendo contribuir con el progreso del país. La metodología fue de tipo descriptiva-exploratoria, la población objeto de estudio se tomó de las empresas debidamente registradas, se aplica el instrumento de recolección de datos que fue debidamente cotejada para darle coherencia a la información, la encuesta fue aplicada al representante legal y al contador público de las empresas formalizadas, determinando un impacto bajo en la formalización de la pequena empresa.

Suggested Citation

  • Carlos Albeiro Alturo Fonseca, 2015. "Impacto tributario de la Ley 1429 del 2010 en la pequena empresa en El Espinal, Tolima," Ensayos de Economía 14147, Universidad Nacional de Colombia Sede Medellín.
    • Handle: RePEc:col:000418:014147
    as

    Download full text from publisher

    File URL: http://www.revistas.unal.edu.co/index.php/ede/article/view/53630
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Pequeña empresa; Formalización empresarial; Beneficios tributarios; Emprendimiento.;
    All these keywords.

    JEL classification:

    • D02 - Microeconomics - - General - - - Institutions: Design, Formation, Operations, and Impact
    • D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • J48 - Labor and Demographic Economics - - Particular Labor Markets - - - Particular Labor Markets; Public Policy

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:col:000418:014147. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Universidad Nacional de Medellín (email available below). General contact details of provider: https://edirc.repec.org/data/dunamco.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.