The objective of the research is to identify the factors that impact the micro, small and medium-sized companies that contribute to the municipalities that make up the northwestern region of the department of Valle del Cauca and their impact on economic, financial, tax, commercial, socio-labor, technological, environmental, operational and business development, by availing themselves of the Simple Tax Regime. The study is descriptive and deductive method. Information was taken from the databases of the Cartago and Tulua chambers of commerce, the confidence level was 95% and a margin of error was 10%. The population universe was 3,952 MSMEs, a sample of 576 companies was taken to which the survey instrument was applied. Results were found that 84% can benefit from the new regime since 84% of MSMEs have incomes below 80,000 units of tax value (UVT), 97% are Colombian residents and in the case of the 63 legal entities 94% of your investment is of national origin. It is concluded that the most notorious incidence occurs in economic, financial, tax and business development aspects.
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Business, Innovation, and Economy
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