Impacto del mono-tributo en pequeñas empresas dedicadas al comercio al por menor no especializado en Santiago de Cali

Abstract

In this research work, it was proposed to establish the impact of the mono tribute on small businesses dedicated to non-specialized retail trade in Santiago de Cali. For this, a qualitative study with an exploratory (descriptive) approach was carried out. this involved the development of three phases, namely: (i) characterization of the small companies that have received the monotax tax; (ii) identification of the way in which monotributo affects small business processes (accounting, financial and administrative); and (iii) analysis of the implications of monotributo at present. The main results indicated that the companies that have received the monotributo, are especially establishments such as hairdressers, bakeries and retail merchants throughout the country, who have voluntarily decided to benefit from this tax. The impacts of monotributo, can be evidenced basically in the accounting, financial and administrative processes of small businesses dedicated to retail, non-specialized. This has resulted in an increase in the competitiveness of these companies, since it is directly linked to the guidelines and dynamics that globalization has established in the commercial processes of organizations.