Propuesta para la formalización tributaria en pequeñas empresas del sector de servicios de restaurantes del municipio de El Espinal Tolima

Abstract

The competitiveness and productivity of a country is framed in the innovation processes, in the available labor force and in the good use of the means of production, this stable economy scenario will be a guarantee of growth and economic and social sustainability (Lopez, Villegas, & Rodriguez -Soto, 2017), but this panorama is clouded by the level of business informality that abounds in the country and by the low possibilities for regional entrepreneurship to consolidate into a high-growth company (Hernandez-Sanchez & Rodriguez- Soto, 2013).

Therefore, the present proposal attempts to establish a business formalization protocol in accordance with the needs of the sector and adjusted to the Colombian regulatory framework, sure that informality will be the result of high levels of unemployment, from which other forms of employment arise, such as self-employment, informal employment, unpaid family work, servitude, self-employment, and salaried workers located in small informal establishments. Because of them and multiple social realities in the country, this type of study becomes prevalent.