Análisis de la competitividad de las PYME del régimen simple de tributación en Colombia, respecto a las PYME de países pares en Latinoamérica

Abstract

Currently in Colombia dominates the creation of small and medium enterprises (PYME), meaning these as a unit of economic exploitation, exposed to various factors such as public policies, taxation schemes variants and legal instability, which encourage constant informality, with the respective evasion and omission of taxes. An analysis of competitiveness against countries in the region and the effects of the Simple Tax Regime based on i) normative references, approaches and studies that guide competitiveness, ii) the identification of current tax burdens, and iii) the establishment of guidelines to optimize competitiveness from tax policy, showed that the competitiveness of Colombian PYME with respect to PYME in the region, apart from being severely hit by high tax burdens, require additional factors for progress, such as the articulation of productive chains, the promotion of an active role in territorial development, the promotion of transforming potential to operate in a stable business climate with solid and coherent State policies.