@TECHREPORT{Och,
author = { - Ochoa Acosta, Fanny Constanza}
year = 2018
title = {Percepción que los pequeños comerciantes de la ciudad de Tunja tienen sobre el monotributo}
abstract = {Latin America have implemented different systems aimed at small business owners, integrated into their income status as an alternative to address different social problems; It is the case of countries such as Argentina, Brazil and Colombia, whose Governments have regulated tax systems for small traders; We find that in Argentina and Colombia, it is called Mono-tribute and in Brazil is known as SIMPLE national, the latter includes municipal, provincial and federal taxes followed by Argentina where the Mono- tribute replaces the tax sales and income, in all cases your main purpose is to formalize employment and promoting economically to traders According to the tax needs of each country; in the case of Colombia after one year of implementation, there is still a high percentage merchants who do not know this system.}
institution = {UPTC, Universidad Pedagógica y Tecnológica de Colombia}