Publicación: El leasing financiero en el desarrollo de las pequeñas y medianas empresas industriales en Bogotá periodo 2003-2010
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This paper deals with the analysis of how SMEs made use of credit and financial leasing particularly during the period 2003 to 2010 in Bogotá. The work includes a qualitative analysis of the options available to companies when they need to finance their growth and explains the features that differentiate the leasing from other options as well as to SMEs from other companies. Then it presents figures on the country's macroeconomic conditions in the evaluated period, the tax advantages of leasing versus regular bank credit, changes in the number of companies in Bogotá during 2003 to 2010, the activity of these companies, the credit channels available, the possible destinations for the various credit lines and particularly in Bogotá and the credit lines usage effectively made by these SMEs.