La informalidad en las pymes y sus causas: Análisis crítico de la cultura tributaria colombiana

Abstract

The research work proposed here analyzes the correlation between the lack of tax culture and the informality of small and medium-sized enterprises (SMEs) in Colombia. It is emphasized that the weaker the tax culture in the country, the greater the informality and tax non-compliance by companies. This study seeks to interpret how factors such as costs and lack of trust in public institutions lead to tax non-compliance by SMEs in the country. That is why this research work seeks to identify and explore the main factors of the lack of tax culture and in turn evaluate how it can be strengthened in order to contribute to the formality and thus improve tax compliance and the economic development of Colombia. The research is based on the review of different texts, previous studies, expert statements and also examines the policies established by the national government and the strategies set by it to encourage formalization.