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Title

Impact of payroll taxes for small shoe manufacturing enterprises profit generation in Bogota city 15th district

Digital Object Identifier (DOI)

https://doi.org/10.19052/ed.203

Fecha de recepción

22 de junio de 2010

Fecha de aceptación

22 de noviembre de 2010

Resumen

Este artículo describe los inconvenientes financieros que representa el pago de los aportes parafiscales parauna pequeña empresa del sector de calzado, y cómose ve afectada la generación de excedentes cuando dichos aportes se convierten en un costo fijo. Adicionalmente, presenta un breve resumen del marcolegal que apropia la extensa normatividad parafiscalen Colombia, así como un modelo econométrico queevidencia la relación entre los costos laborales y lageneración de utilidades operativas de la industriadel sector del calzado en la localidad Antonio Nariño de la ciudad de Bogotá.

Palabras clave

aportes parafiscales, costos laborales, costos laborales no salariales, impuestos a la nomina, compensaciones

Abstract

In this paper we illustrate the financial difficulties that payroll taxes would impose on small shoe manufacturing enterprises in Bogota City 15th district and how this would impose some restrictions for firms profit generation, when such contributions turns out to be a fixed cost. We present a brief on the legal framework as well as an econometric exercise that shows the relations between labor costs and profit generation for the footwear industry in the 15th urban district of Bogotá city.

Keywords

payroll tax, labor costs, non-labor costs, compensations

Tipo de documento

Artículo

Licencia Creative Commons

Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.

Páginas

103 - 122

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