Artikel

Análisis de los determinantes y costos de la informalidad en las pequeñas empresas: Un estudio empírico para el Perú

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.

Alternative title
Analysis of determinants and costs of informality in small businesses: An empirical study for Peru
Language
Spanisch

Bibliographic citation
Journal: Revista de Métodos Cuantitativos para la Economía y la Empresa ; ISSN: 1886-516X ; Volume: 27 ; Year: 2019 ; Pages: 156-165

Classification
Wirtschaft
New Firms; Startups
Business Economics
Tax Evasion and Avoidance
Subject
exclusion
taxes
profits
probability

Event
Geistige Schöpfung
(who)
Silupu Garcés, Brenda Liz
Reyes Landa, Sergio David
Event
Veröffentlichung
(who)
Universidad Pablo de Olavide
(where)
Sevilla
(when)
2019

DOI
doi:10.46661/revmetodoscuanteconempresa.2915
Handle
Last update
10.03.2025, 11:45 AM CET

Data provider

This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.

Object type

  • Artikel

Associated

  • Silupu Garcés, Brenda Liz
  • Reyes Landa, Sergio David
  • Universidad Pablo de Olavide

Time of origin

  • 2019

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