Prácticas contables y tributarias que adoptan los pequeños negocios en Colombia
This paper aims to describe accounting and tax practices of small companies in Colombia. In the other hand, describes the main matters faced by small business whose because of it's structure, tend to be linked with “informal market” taking into account that this sector has been defined as those...
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | Spanish |
| Published: |
2019
|
| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6860479 |
| Source: | Via Inveniendi et Iudicandi, ISSN 1909-0528, Vol. 14, Nº. 1, 2019, pags. 207-223 |
| Tags: |
Add Tag
No Tags: Be the first to tag this record
|
| id |
dialnet-ar-18-ART0001317877
|
|---|---|
| record_format |
dialnet
|
| institution |
Dialnet
|
| collection |
Dialnet AR
|
| source |
Via Inveniendi et Iudicandi, ISSN 1909-0528, Vol. 14, Nº. 1, 2019, pags. 207-223
|
| language |
Spanish
|
| topic |
prácticas contables
negocios barriales mipyme Accounting practices neighborhood businesses MSMEs |
| spellingShingle |
prácticas contables
negocios barriales mipyme Accounting practices neighborhood businesses MSMEs Flórez Guzmán, Mario Heimer Cabrera Jaramillo, Ruby Stella Londoño Toro, Carlos Mario Prácticas contables y tributarias que adoptan los pequeños negocios en Colombia |
| description |
This paper aims to describe accounting and tax practices of small companies in Colombia. In the other hand, describes the main matters faced by small business whose because of it's structure, tend to be linked with “informal market” taking into account that this sector has been defined as those who realize many activities legally exclude or out of the taxable field. In that order of ideas, grocery stores are known as business operating on a low scale, wich are integrated for employees working independently, also in most of cases, hire friends or family members in an informal way. From the theoretical component, research is supported by the Stakeholder theory proposed by Freeman, which establishes that organizations generate externalities to the communities in which they are immersed, from a biunivocal relationship, since communities also they make organizations configure themselves around their needs. From the methodological aspect, the research is mixed positivist with a descriptive approach and simple random sampling has been used as a strategy for the selection of the sample. After analyzing the information, it is concluded that formal accounting and tax practices in the population under study are almost nil, and the cause of this problem is the lack of knowledge in accounting, finance and taxation they have, as well as the insufficient mechanisms of control and support of government agencies to this population.
|
| format |
Article
|
| author |
Flórez Guzmán, Mario Heimer
Cabrera Jaramillo, Ruby Stella Londoño Toro, Carlos Mario |
| author_facet |
Flórez Guzmán, Mario Heimer
Cabrera Jaramillo, Ruby Stella Londoño Toro, Carlos Mario |
| author_sort |
Flórez Guzmán, Mario Heimer
|
| title |
Prácticas contables y tributarias que adoptan los pequeños negocios en Colombia
|
| title_short |
Prácticas contables y tributarias que adoptan los pequeños negocios en Colombia
|
| title_full |
Prácticas contables y tributarias que adoptan los pequeños negocios en Colombia
|
| title_fullStr |
Prácticas contables y tributarias que adoptan los pequeños negocios en Colombia
|
| title_full_unstemmed |
Prácticas contables y tributarias que adoptan los pequeños negocios en Colombia
|
| title_sort |
prácticas contables y tributarias que adoptan los pequeños negocios en colombia
|
| publishDate |
2019
|
| url |
https://dialnet.unirioja.es/servlet/oaiart?codigo=6860479
|
| _version_ |
1709748756158611456
|
| spelling |
dialnet-ar-18-ART00013178772019-03-26Prácticas contables y tributarias que adoptan los pequeños negocios en ColombiaFlórez Guzmán, Mario HeimerCabrera Jaramillo, Ruby StellaLondoño Toro, Carlos Marioprácticas contablesnegocios barrialesmipymeAccounting practicesneighborhood businessesMSMEsThis paper aims to describe accounting and tax practices of small companies in Colombia. In the other hand, describes the main matters faced by small business whose because of it's structure, tend to be linked with “informal market” taking into account that this sector has been defined as those who realize many activities legally exclude or out of the taxable field. In that order of ideas, grocery stores are known as business operating on a low scale, wich are integrated for employees working independently, also in most of cases, hire friends or family members in an informal way. From the theoretical component, research is supported by the Stakeholder theory proposed by Freeman, which establishes that organizations generate externalities to the communities in which they are immersed, from a biunivocal relationship, since communities also they make organizations configure themselves around their needs. From the methodological aspect, the research is mixed positivist with a descriptive approach and simple random sampling has been used as a strategy for the selection of the sample. After analyzing the information, it is concluded that formal accounting and tax practices in the population under study are almost nil, and the cause of this problem is the lack of knowledge in accounting, finance and taxation they have, as well as the insufficient mechanisms of control and support of government agencies to this population.El presente artículo tiene como objetivo describir las prácticas contables y tributarias de los pequeños negocios en Colombia. Además, aborda el problema de que los negocios de barrio, por su estructura, tienden a relacionarse con el “sector informal” teniendo en cuenta que este ha sido definido como aquellos que realizan diversas actividades que se encuentran excluidas de la legislación o que se encuentra por fuera del ámbito impositivo; asimismo, los negocios de barrio se entienden como aquellos establecimientos que realizan actividades económicas de pequeña escala, que se encuentra integrado por trabajadores que trabajan por cuenta propia y que –en la mayoría de los casos–, contratan a familiares o amigos de manera informal. La investigación se soporta en la teoría de los stakeholders planteada por Freeman, según la cual las organizaciones establecen una relación biunívoca con las comunidades que las contienen: producen externalidades que afectan a estas últimas, mientras que las comunidades hacen que aquellas se configuren alrededor de sus necesidades. Metodológicamente la investigación es de corte positivista mixto con enfoque descriptivo y se ha utilizado el muestreo aleatorio simple como estrategia para la selección de la muestra. Después de analizada la información se llega a la conclusión de que las prácticas contables y tributarias formales en la población objeto de estudio son casi nulas, y que la causa de esta problemática es la falta de conocimiento en contabilidad, finanzas y tributación, así como los insuficientes mecanismos de control y apoyo de los organismos gubernamentales.2019text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=6860479(Revista) ISSN 1909-0528Via Inveniendi et Iudicandi, ISSN 1909-0528, Vol. 14, Nº. 1, 2019, pags. 207-223spaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI
|