Efecto de las cargas fiscales en las MIPYMES de la ciudad de Tegucigalpa
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Date
2025-06-02
Journal Title
Journal ISSN
Volume Title
Publisher
Universidad Tecnológica Centroamericana UNITEC
Abstract
El presente trabajo de investigación se realizó con la premisa de identificar los principales efectos que ocasiona las cargas fiscales que están obligadas a presentar las MIPYMES ubicadas en la cuidad de Tegucigalpa, dado que actualmente el cumplimiento de la carga fiscal representa un verdadero reto para estas empresas (MIPYMES) y se requiere conocer el efecto que tiene en ellas. El documento se desarrolla primariamente exponiendo el planteamiento y los antecedentes del problema, se determinaron las preguntas y las variables mediante consideraciones: generación de empleo, reinversión, rentabilidad, endeudamiento, liquidez, desarrollo empresarial, se establecieron los objetivos deseados durante la investigación tanto el general como los específicos, se desarrolló el marco teórico y se determinó la metodología utilizada para la obtención de información. Además, se presentan los datos arrojados sobre la aplicación del cuestionario y encuesta aplicados a los dueños o propietarios de las MIPYMES, donde se pretende determinar los principales efectos que provoca carga fiscal en cuanto a la generación de empleo, reinversión, rentabilidad, endeudamiento, liquidez y desarrollo empresarial de las micros, pequeñas y medianas empresas. Para terminar, finalmente, en un apartado donde se recogen las conclusiones que se desprende de todo lo investigado, determinado como las MIPYMES se ven afectadas por el nivel de carga fiscal que están obligadas, la cual es considerablemente alto, e incide desfavorablemente en su situación financiera y, por ende, en sus niveles de sostenibilidad, desarrollo y competitividad. Esta situación se genera porque, además del complejo sistema tributario nacional, las altas tasas impositivas y la gran cantidad de tributos existentes, las MIPYMES deben asumir adicionalmente una serie de gastos asociados a los procedimientos de liquidación, presentación y pago de los tributos. De igual manera se brindan una serie de recomendaciones para los dueños o propietarios de dichas empresas sobre diversas acciones que puedan encaminar a una mejora y contrarrestar los efectos de la carga fiscal de las MIPYMES para que logren tener un desarrollo sostenible en el mercado y que gocen de los beneficios de las leyes creadas por el gobierno con el objetivo de beneficiar a las empresas que se formalicen legalmente.
The present research work was carried out with the premise of identifying the main effects caused by the tax burdens that MIPYMES located in the city of Tegucigalpa are obliged to present, given that compliance with the tax burden currently represents a challenge for these companies. (MIPYMES) and it is necessary to know the effect it has on them. The document is developed primarily by exposing the approach and background of the problem, the questions and variables were determined through considerations: employment generation, reinvestment, profitability, indebtedness, liquidity, business development, the desired objectives were established during the investigation both the general as the specific ones, the theoretical framework was developed, and the methodology used to obtain information was determined. In addition, the data obtained on the application of the questionnaire and survey applied to the owners or owners of the MIPYMES are presented, where it is intended to determine the main effects that the fiscal burden causes in terms of the generation of employment, reinvestment, profitability, indebtedness, liquidity and business develo pment of micro, small and medium enterprises. To finish, finally, in a section where the conclusions that emerge from everything investigated are collected, determined as the MIPYMES are affected by the level of tax burden that they are obliged to, which is considerably high, and adversely affects their situation and, therefore, in its levels of sustainability, development and competitiveness. This situation is generated because, in addition to the complex national tax system, the high tax rates and the considerable number of existing taxes, MIPYMES must additionally assume a series of expenses associated with the procedures for liquidation, presentation and payment of taxes. In the same way, a series of recommendations are provided for the owners or proprietors of said companies on various actions that can lead to an improvement and counteract the effects of the tax burden of MIPYMES so that they achieve sustainable development in the market and enjoy of the benefits of the laws created by the government with the aim of benefiting the companies that are legally formalized.
The present research work was carried out with the premise of identifying the main effects caused by the tax burdens that MIPYMES located in the city of Tegucigalpa are obliged to present, given that compliance with the tax burden currently represents a challenge for these companies. (MIPYMES) and it is necessary to know the effect it has on them. The document is developed primarily by exposing the approach and background of the problem, the questions and variables were determined through considerations: employment generation, reinvestment, profitability, indebtedness, liquidity, business development, the desired objectives were established during the investigation both the general as the specific ones, the theoretical framework was developed, and the methodology used to obtain information was determined. In addition, the data obtained on the application of the questionnaire and survey applied to the owners or owners of the MIPYMES are presented, where it is intended to determine the main effects that the fiscal burden causes in terms of the generation of employment, reinvestment, profitability, indebtedness, liquidity and business develo pment of micro, small and medium enterprises. To finish, finally, in a section where the conclusions that emerge from everything investigated are collected, determined as the MIPYMES are affected by the level of tax burden that they are obliged to, which is considerably high, and adversely affects their situation and, therefore, in its levels of sustainability, development and competitiveness. This situation is generated because, in addition to the complex national tax system, the high tax rates and the considerable number of existing taxes, MIPYMES must additionally assume a series of expenses associated with the procedures for liquidation, presentation and payment of taxes. In the same way, a series of recommendations are provided for the owners or proprietors of said companies on various actions that can lead to an improvement and counteract the effects of the tax burden of MIPYMES so that they achieve sustainable development in the market and enjoy of the benefits of the laws created by the government with the aim of benefiting the companies that are legally formalized.
Keywords
Carga Fiscal, MiPymes, Impuestos