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- W2966734659 abstract "La informalidad en la pequena empresa es un fenomeno ampliamente extendido en los paises de Latinoamerica. En el Peru representa el 50% de las unidades empresariales, situacion que supone conocer cuales son los determinantes de esta realidad para contribuir al diseno de politicas publicas. Es asi que la presente investigacion estudia las variables relacionadas con el desempeno productivo y la calidad de vida del hogar del dueno de la empresa como elementos altamente vinculados a la informalidad. Ademas, se evalua si la decision del empresario sobre la informalidad responde a una maximizacion de beneficios o, por el contrario, se debe a una exclusion debido a que la legislacion actual es ajena a la real naturaleza de la unidad de negocio. Las conclusiones permiten observar que las caracteristicas del hogar facilitan la formalidad y que el marco normativo tributario existente excluye a las pequenas empresas, que experimentan menores niveles de ganancia en comparacion con empresas formales de caracteristicas similares. || Informality in small businesses is a widespread phenomenon in Latin American countries. In Peru it represents 50% of the business units, a situation that implies the knowledge of the determinants of this reality to contribute to the design of public policies. Thus, the present work studies the variables related to the productive performance and the life quality of the company owner’s home as elements highly related to informality. In addition, it is evaluated whether the employer’s decision about informality responds to a maximization of profits or, on the contrary, it is due to exclusion because the current legislation is apart from the real nature of the business unit. The conclusions allow observing that the characteristics of the home facilitate the formality and that the existing tax regulatory framework excludes small companies, which experience lower levels of profit compared to formal companies with similar characteristics." @default.
- W2966734659 created "2019-08-13" @default.
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- W2966734659 date "2019-07-20" @default.
- W2966734659 modified "2023-09-23" @default.
- W2966734659 title "Análisis de los Determinantes y Costos de la Informalidad en las Pequeñas Empresas: Un Estudio Empírico para el Perú // Analysis of Determinants and Costs of Informality in Small Businesses: An Empirical Study for Peru" @default.
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