Problemática de las MiPymes en Colombia; de las barreras tributarias y otros

Small and medium sized enterprises (SMEs) make up more than 99,3% of all Colombian businesses. They provide 17 million jobs for the national labor force and contribute 50% of total gross domestic product. However, SMEs face challenges. 50% of SMEs will not survive to their fifth year in business and...

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Bibliographic Details
Main Author:	Dávila Sobrino, Susana
Other Authors:	Martínez Rodríguez, Luís
Format:	Tesis y disertaciones (Maestría y/o Doctorado)
Language:	spa
Published:	Universidad Antonio Nariño 2021
Subjects:	Mipymes Barreras tributarias Desafíos financieros Estabilidad Tax barriers Financial challenges Stability
Online Access:	http://repositorio.uan.edu.co/handle/123456789/1728
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Summary:	Small and medium sized enterprises (SMEs) make up more than 99,3% of all Colombian businesses. They provide 17 million jobs for the national labor force and contribute 50% of total gross domestic product. However, SMEs face challenges. 50% of SMEs will not survive to their fifth year in business and only 40% survive to their 10th year in business, the small business having the lowest survival rate, only 2%. This paper focuses on the reasons behind the slow growth of SMEs in Colombia, in particular financial barriers that need to be mitigated to promote sustainable development for both existing and new SMEs.