Análisis del comportamiento en el sector informal de microempresarios en Colombia
| Autor | Saul Rick Fernández Hurtado - Liliana Marcela Torres Games - Maria Fernanda Liberos Bonilla - Luz Ángela Martínez Martínez |
| Cargo | Universidad Santiago de Cali, Cali, Colombia - Universidad Santiago de Cali, Cali, Colombia - Universidad Santiago de Cali, Cali, Colombia - Universidad Autónoma de Occidente, Cali, Colombia - |
| Páginas | 64-82 |
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Analysis of the behavior in the informal micro-entrepreneur
sector in Colombia
Análisis del comportamiento en el sector informal de
microempresarios en Colombia
Saul Rick Fernández Hurtado
Universidad Santiago de Cali, Cali, Colombia
Liliana Marcela Torres Games
Universidad Santiago de Cali, Cali, Colombia
Maria Fernanda Liberos Bonilla
Universidad Santiago de Cali, Cali, Colombia
Luz Ángela Martínez Martínez
Universidad Autónoma de Occidente, Cali, Colombia
Abstract
Objective: The objective of this research is intended to raise awareness among mic ro-entrepreneurs, students and
society in general about the importance of microenterprises in their economic activity. Method: In order to fulfill the
general objective of the study, a n exploratory research with data has been applied, with informatio n gathered in a time
span involving data collected in conjunction with the direct problems t hat this contract has with the Colombian society.
The study was carried out with a sample of 100 micro enterprises and the informal sector in the research located in
Cali (Colombia); the instrument for collec ting information on informal micro-enterprises was mad e through surveys, the
study was performed in order to obtain real, measurable and attainable dat a, resulting in a descriptive analysis using
the corresponding variables in the research. Results and Discussion: The study showed that a negative correlation
was obtained given that there are a number of microenterprises not legally constituted and, therefore, it was foun d
that these belong to the group of family businesses, which makes it clear that the salar y variable is not defined by its
business variability. Companies will have greater capacity for goods and services and will eradicate informal
enterprises, thus the government will obtain higher taxes, but without abusing them, since if taxes are high, it will lead
the compani es to evad e and are not formaliz ed legally. The financial sector should be more competent to the new
micro-entrepreneurs, given tha t being new to the business s ystem; they require greater support through financial
resources and government entities. Conclusion: The environment variable of the informal sector concludes that the
phenomenon of informality in the country is predisposed to ed ucation levels with th e purpose of managing
unproductive assets under a formal education managed from the management positions. It is necessary and of vi tal
importance that the State takes measures and solutions relevant to the motivation to include the informal sector within
the formal sector.
Keywords: Employment, Informal sector, Job, Sm all businesses, Tax evasion.
JEL Classification: H26, F38, G32
Resumen
Objetivo: El objetivo del estudio consistió en sensibilizar a los microempresarios, estudiantes y a la sociedad en
general sobre la importancia de las microempresas en l a actividad econ ómica. Método: Se aplicó una investigación
exploratoria con datos. En concreto, se recopiló información en el tiempo, involucrando datos recolectados e n conjunto
con los problemas directos de este sector en la sociedad colombiana. El estudio se llevó a cabo en Cali (Colombia) con
una muestra de 10 0 microempresas del sector infor mal; el instrumento de recolección de información fue la encuesta ,
dando como resultado un análisis descriptivo a partir de las variables correspondientes en la investigación. Resultados
y Discusi ones: Se obtuvo una correlación negativa, pues hay una serie de microempresas que no están legalmente
constituidas y, por lo tanto, pert enecen al grupo de empresas familiares. A su vez, esto deja en claro qu e la variable
salario no está definida por su variabi lidad empresarial. Con una mayor capacidad de bienes y servicios, además de
erradicar las empresas i nformales, el gobierno obtendría mayores imp uestos, pero sin abusar de los m ismos, ya que si
los impuestos son altos, ello conducirá a que las empresas evadan y a que no se formalicen legalmente. El sector
financiero debería ser más competente para los nuevos microempresarios, dado que requieren un mayor apoyo a
través de recursos financieros y entidades gubernamentales. Conclu sión: Se concluye que el fenómeno de la
informalidad en el país está predispuesto a niveles de educación relacionados con la administración de activos
improductivos en los puestos gerenciales. Es necesario que el Estado tome medidas relevantes para incluir al sector
informal en el formal.
Palabras clave: Trabajo, Sector informal, Empleo, Micro- empresarios, Evasión de impuestos.
Clasificación JEL: H26, F38, G32.
Como citar este artículo (Apa):
Fernández, S., Torres, L., Liberos, M.F. & Martínez, L.A. (2018). Analysi s of the behavior in the informal micro-entrepreneur sector in
Colombia.
Desarrollo Gerencial, 10
(1), 64-82. DOI: https://doi.org/10.17081/d ege.10.1.2735
Autores de
Correspondencia:
saulrick@163.com
marce_16_40@hotmail.com
fernandalibreros@hotmail.com
luz_angela.martinez@uao.edu.co
Copyright © 2018
Recibido: 02-07-17
Aceptado: 25-01-18
Desarrollo Gerencial 10(1): pp. 64-82. En ero-Junio, 2018. DOI: https://doi.org/10.17081/dege.10.1.2735
65
Introduction
Given the lack of management to combat the informal or underground economy by the state, it can be
said that these types of economies do not have a legislation at the national level that guarantees that this
sector is totally abolished from the economy, which is worrisome since is a sector that in the last decade
has had a significant growth.
Informal occupations are characterized by low quality products and therefore lower income, which
leads to labor instability, since these people often do not receive a fair and constant wage to meet their
basic needs, directly affecting the quality of life of people and generating poverty and social exclusion, as
well as not guaranteeing with social security coverage that protects the employee's rights to health. Thus,
it is important that this population belongs to be formalized, through the implementation of public
methodologies and strategies that manage a solution from the labor and taxation point of view versus the
national collection.
Different studies mention that some of the variables that determine informality in society (Lozano,
Romero & Hirsh, 2017), and that affect the structural social aspect is unemployment, a situation that is
not far from the Latin American present, which has caused the unemployed to enter the informal sector
as a way of subsistence, with different variables such as age, gender, educational level, labor reforms and
economic opening among others that impose more barriers to the legal formalization of these micro-
entrepreneurs.
This article includes 3 sessions, the first one corresponds to the contextualization of the social
environment in front of the micro enterprises and how from the point of view of the population about the
formalization of the companies in the country; in the second one it is detailed in what state of informality
are the micro-enterprises based on research carried out by the DANE (National Administrative Department
of Statistics) and finally it describes in depth the situation that causes each one of the objectives
developed.
Currently, in Colombia, the informal sector has gained momentum, penetrating different sectors of the
economy, such as the industrial, commercial and services sectors. This problem presents high indicators,
about 74% of the personnel employed in informal microenterprises, reflecting that the current legislation
has not provided solutions to address this problem caused by legally constituted companies, which are
those that comply with the respective tax contributions, by directly reducing their income and staff
recruitment capacity, being the main affected.
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