IDEAS home Printed from https://ideas.repec.org/p/col/000124/017254.html
   My bibliography  Save this paper

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 017254, Fedesarrollo.
  • Handle: RePEc:col:000124:017254
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/11445/3744
    Download Restriction: no

    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;

    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
    • 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

    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:000124:017254. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Lucía Fenney Pérez). General contact details of provider: .

    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 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.