The tributary charge incidency over the performance of PYMES in Bogotá

Abstract

This document identifies and analyzes the level of taxation that legal middle and small companies (PYMES) established in Bogota should pay, studying their effect over their financial structure. The problematic described is initially approached by an analytic phase using an exploratory method, by documentary analysis. Then, it identifies the features that characterize the problem and finally it becomes a descriptive work. Later, there will be a quantitative phase, with field research. That is how this paper gives a general vision about the taxation in Colombia, summarizing its evolution since 1990 until now, and it gives a general description of the concept of "Pymes" and its importance in Colombian economy.