%0 Journal Article
%T Identificaci¨®n del impacto de la carga fiscal en las pyme de Bogot¨˘, a partir del contexto latinoamericano, nacional y regional
%A Sarmiento-Morales
%A Jos¨¦ Jimmy
%J Cuadernos de Contabilidad
%D 2010
%I Scientific Electronic Library Online
%X this article presents an analysis of the tax burden to be borne by small and medium enterprises (smes) located in the city of bogota, colombia, considering the economic and financial impact of taxes and expenditure directly and indirectly associated with the payment thereof. it also determines the ratio of tax burden in bogota with the phenomena of corporate tax evasion and informality, as well as its impact on corporate and regional competitiveness. the document is primarily developed from the identification of the tax phenomenon and its relationship with the sense of social and economic pressure of taxes in a general context. afterwards, it presents -as a framework- the characterization of tax systems in latin america at both national and district levels. from this framework, and using quantitative and qualitative data obtained through documentary analysis of various studies conducted by reputable organizations, a comparative study of indicators and factors applicable tax burden for small and medium enterprises -within global, latin american, colombian and district levels- was developed. as a result, a characterization of the level of taxation applicable to such organizations in bogota was found, and then linked with the manifestation of the phenomenon of tax evasion and informal businesses in this capital city, as well as their involvement in the competitive development of enterprises and the region. in conclusion, it is determined that the level of tax burden to be borne by small and medium enterprises located in the city of bogota, colombia is rather high, which impacts negatively on their financial situation and thus their levels of sustainability, development and competitiveness. this situation arises because small and medium enterprises have a number of expenses related to the settlement procedures, presentation and payment of taxes, in addition to the complex national tax system, district preferential application of indirect taxation, the large number of ex
%K taxes
%K tax systems
%K taxation
%K small and medium enterprises
%K latin america
%K colombia
%K bogota
%K tax evasion
%K business informality
%K competitiveness
%K small and medium-sized companies
%K taxes
%K latin america
%K tax evasi¨®n
%K competition.
%U http://www.scielo.org.co/scielo.php?script=sci_abstract&pid=S0123-14722010000200008&lng=en&nrm=iso&tlng=en