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Impacto del pago de los aportes parafiscales en la generación de excedentes de las pequenas empresas de la industria manufacturera del calzado

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  • José Armando Hernández Bernal

Abstract

Este artículo describe los inconvenientes financierosque representa el pago de los aportes parafiscales parauna pequena 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 que evidencia la relación entre los costos laborales y lageneración de utilidades operativas de la industriadel sector del calzado en la localidad Antonio Narinode la ciudad de Bogotá.

Suggested Citation

  • José Armando Hernández Bernal, 2010. "Impacto del pago de los aportes parafiscales en la generación de excedentes de las pequenas empresas de la industria manufacturera del calzado," Revista Equidad y Desarrollo, Universidad de la Salle, June.
    • Handle: RePEc:col:000452:010212
    DOI: 10.19052/ed.203
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    References listed on IDEAS

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    1. Juan Carlos ECHEVERRY GARZON & Andrés ESCOBAR ARANGO & César MERCHAN HERNANDEZ & Gabriel PIRAQUIVE GALEANO, 2001. "Elementos para el debate sobre una nueva reforma pensional en Colombia," Archivos de Economía 11243, Departamento Nacional de Planeación.
    2. Jaime Bonet, 2007. "La terciarización de las estructuras económicas regionales en Colombia," Revista de Economía del Rosario, Universidad del Rosario, May.
    3. Blanchard, Olivier & Jimeno, Juan F, 1995. "Structural Unemployment: Spain versus Portugal," American Economic Review, American Economic Association, vol. 85(2), pages 212-218, May.
    4. Luis Eduardo Arango & Carlos Esteban Posada, 2006. "La Tasa De Desempleo De Largo Plazo En Colombia," Borradores de Economia 3085, Banco de la Republica.
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    More about this item

    Keywords

    aportes parafiscales; costos laborales; costos laborales no salariales; impuestos a la nomina; compensaciones;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • J15 - Labor and Demographic Economics - - Demographic Economics - - - Economics of Minorities, Races, Indigenous Peoples, and Immigrants; Non-labor Discrimination

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