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Copyright of Revista Eleuthera is the property of Universidad de Caldas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Salud Uninorte is the property of Fundacion Universidad del Norte and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Small producers of exempt goods face the dilemma of remaining in the informal sector, in a regime of no responsibility, or yes liability in front of VAT or SIMPLE regime; the greatest tax benefit for them corresponds to the possibility of requesting a refund of the VAT paid in the acquisition of inputs for their production, as a higher cost or expense; The purpose of this research is to analyze said tax benefits in a comparative way in each of the tax regimes that have been established in Colombia during 1989 -2020. For this, the comparative law methodology is used based on regulatory changes; Similarly, the participatory action method is used as it enables the development of research with a community of small milk producers located in the north of Antioquia, in which the degree of fiscal ignorance is identified, the regime in which the find and the ability to make the administrative and accounting changes necessary to access tax benefits as producers of exempt goods. With this, the most beneficial option for small milk producers can be established in relation to the tax regime in Colombia. [ABSTRACT FROM AUTHOR]

Copyright of Investigación Económica is the property of Universidad Nacional Autonoma de Mexico, Facultad de Economia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Cuadernos de Administración is the property of Universidad del Valle and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Objective: to describe the health and working conditions of informal traders in five municipalities of the Cauca department, Colombia, in 2011. Methodology: a descriptive and cross-sectional study, conducted using 223 subjects participating in a national standardized survey. Results: most individuals (80%) had health insurance; however, they did not pay pension and did not benefit from occupational hazard insurance. Over 70% of them used mobile phones and had access to water and electricity services, yet had little access to gas or drainage. Likewise, 60% of the participants said they were in good health, and over 50% of them considered their workplace safe. Milk vendors were the most content (92.3%) in their working conditions. Discussion: the findings related to sex, age, level of educational, marital status, etc., are consistent with those of a similar study conducted on the same demographic at a national level. Similarly, it was found that no organized groups of informal traders have been established in the municipalities under study, which may hinder the improvement of these individuals' conditions. [ABSTRACT FROM AUTHOR]

The Colombian current housing policy is not addressed to the informal sector families demand, in spite of the clear majority they represent in the potential demand for low cost housing. This article briefly describes some relevant issues of the low cost housing market and attempts to examine the informal sector participation in the growth of Bogotá, on the basis of the decade of the seventies. Moreover, there are sketched some former policy components that were applied in the seventies but, in spite of their relevance, they were abolished some years later. Finally, policy guidelines are proposed, towards the inclusion in the current housing policy of the informal sec-tor demand. [ABSTRACT FROM AUTHOR]

The present paper presents and approach in the debate regarding the relevance of control and tracking of resources and the results obtained on the effectiveness of International Development Cooperation (IDC). We discuss the public and private sectors, as well as civil organizations and donors. Using an international viewpoint and the current Colombian Legislation, our analysis allows us to identify and define the latent risks of inadequate management of resources of IDC in Colombia. In particular, we point out some weakness of financial, legislative and technical nature. With the analysis presented we are able to propose several improvement in financing process involving the IDC. [ABSTRACT FROM AUTHOR]

The present paper attempts to measure empirically the externalities generated by the street vendors in four zones of the city. Given the lack of information censuses and surveys were carried out during December of 2004 and January 2005. The descriptive statistics show that the established commerce is less formal than expected; whereas the street vendors are mostly stationary, exhibit reduced scale and low space rivalry. The econometric estimations show that the congestion of the public space generated by street vendors has a negative impact on both sales and employment of established retail commerce. The simulations of a reduction of street vendors pinpoint that although street sales account for just 2% of total sales in the four areas under study, they reduce 14% and 16% sales and employment of formal retail commerce respectively. Finally, some limitations of the methodological strategy are raised and some public policy proposals to face the phenomenon are presented. [ABSTRACT FROM AUTHOR]

This document deepens the study of the determinants of firm informality in Colombia using both a quantitative and a qualitative approach. The former is carried out using the Call and Yumbo Enterprise Census for the year 2005, which allowed, for the first time, to analyze informality across firms of any size and avoid problems related to sampling. Estimations show that the incidence of informality among small firms (microempresas) is strikingly large and, almost as a rule, tends to disappear as firms grow. The qualitative analyses were carried out based on focus groups directed to informal and formal employers. They facilitated the identification of perceptions around this phenomenon, providing important "unobserved" clues as to why are they formal or informal. Based on these results some policy recommendations are derived, always directed at improving the balance of informality's costs and benefits. [ABSTRACT FROM AUTHOR]

This document shows that informal firms in Colombia face on average lower access to credit and training programs, higher technological problems and lower profits per worker than formal firms with similar characteristics. In addition, analyzes the impact of the new program for firms' registration-CAEs-created recently in the six principal cities of Colombia. The analysis uses data from the Encuesta 123, the 2005 Censo Económico de Cali y Yumbo and firms' registration data from the Chambers of Commerce ("matrículas mercantiles"). [ABSTRACT FROM AUTHOR]

Copyright of Verba Iuris is the property of Universidad Libre Bogota, Centre de Investigaciones Socio Juridicas de la Facultad de Derecho and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article sets forth interpretation elements to understand the role of the rental market in informal neighborhoods in Bogota and to offer paths towards urban policies. It attempts to answer the question: Why, in view of the important role of land property and the high cost of rent, do important sections of popular sectors of Bogota decide to rent out at high cost part or all of a property in the informal market rather than buy it? Residential tenant strategies are analyzed by the relationship between work market and residential market, location value in residential decisions, and residential mobility. The analysis suggests that residential decisions are territorialized. It is argued that in informal settlements, endogenous factors such as social networks, which define local socio-economic relations, help in understanding the elevated demand in this market. It is shown, however, that tenants aspire to be owners, leading to the fact that social benefit housing is a solution valued by a low proportion of tenants. In conclusion, various guidelines for housing policy are pointed out, which, in coordination with instruments of land management, might contribute in confronting informal urbanization. [ABSTRACT FROM AUTHOR]