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Rios Aguilar 2023 Mexico And Colombia Fiscal Policy Applied In Support Of Mypimes During T

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A 2023 article by Rolando Rios-Aguilar, Victor Pedro Rodriguez Vidal and Cristina Ordaz Mota of the Autonomous University of Coahuila, Mexico, in the Scientific Journal of Applied Social and Clinical Science, v. 3, n. 4, 2023, DOI 10.22533/at.ed.216342315028. It compares the fiscal measures Colombia and Mexico used to protect their productive base and employment during the 2020-2022 health emergency, from payroll-payment support in Colombia to loans for small businesses in Mexico. Both are set against a structure in which MiPymes are 99% of firms and employ around 70% of the labor force (ECLAC, 2019), in a region with average growth of 0.1% and weak public revenue. The authors note business closures in the thousands during March-August 2020, a gradual return toward normality by 2022, and decline to call the strategy a success or failure.

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v. 3, n. 4, 2023

                                                                           MEXICO AND
Scientific                                                                 COLOMBIA: FISCAL
Journal of                                                                 POLICY APPLIED IN

Applied                                                                    SUPPORT OF MYPIMES
                                                                           DURING THE 2020-2022
Social and                                                                 HEALTH EMERGENCY

Clinical                                                                   Rolando Rios-Aguilar


Science
                                                                           Professor at the Faculty of Fiscal and
                                                                           Financial Administration of the Autonomous
                                                                           University of Coahuila. Mexico

                                                                           Victor Pedro Rodriguez Vidal
                                                                           Professor at the Faculty of Fiscal and
                                                                           Financial Administration of the Autonomous
                                                                           University of Coahuila. Mexico

                                                                           Cristina Ordaz Mota
                                                                           Professor at the Faculty of Fiscal and
                                                                           Financial Administration of the Autonomous
                                                                           University of Coahuila. Mexico




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                                 licensed under a Creative Com-
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Scientific Journal of Applied Social and Clinical Science ISSN 2764-2216                DOI 10.22533/at.ed.216342315028
                                                                                                                          1
Abstract: The governments of Colombia                                      in the midst of a process of deteriorating
and Mexico carried out different actions                                   economic conditions, characterized by:
of a fiscal nature, aimed at mitigating the                                   • Slowdown in economic activity
effects of the economic crisis caused by the
                                                                              • Average growth of 0.1%
COVID 19 pandemic, in particular actions
were carried out to protect the productive                                    • Slowdown in domestic demand
plant and employment. The concern of both                                     • Fall in GDP per capita, investment and
governments was based on the characteristics                                    exports
of the productive structure that these two
countries have: with 99% of micro, small                                      • Increased social demands to reduce
and medium-sized companies (MiPymes)                                            inequality
that employ around 70% of the labor force.                                    (ECLAC, 2019)
Avoiding the collapse of the productive
system in the face of the strike forced by                                     Among the various shortcomings in
the sanitary isolation measures ordered by                                 the economic structure of Latin America,
the health authorities, was undoubtedly the                                the meager amount of public revenue as a
top priority in the series of actions that the                             percentage of GDP stands out, which, without
Colombian and Mexican authorities had to                                   going very deeply into the causes that cause
take. The fiscal measures put into practice                                it, clearly shows the reduced fiscal space
covered a wide range of aspects, from                                      available to the governments to face the needs
support for payroll payments (Colombia) to                                 of social development, and now aggravated
word loans for small businesses (Mexico).                                  by the problems caused by the COVID 19
Despite the losses and closure of businesses                               pandemic that required enormous resources
that numbered in the thousands during the                                  for the health sector, in the first instance, and
first six months of the pandemic (March-                                   for the attention of the economic crisis during
August 2020), recent indicators mark a                                     the darkest period and now for the apparent
gradual return to economic normality and                                   period of recovery.
the recovery of economic units and jobs.                                       The following graph 1 shows the almost
work that had been lost. The foregoing is not                              zero growth in collection during the last 10
conclusive about the success or otherwise                                  years in Latin America.
of the fiscal strategy followed in favor of the                                This structural problem of weak public
protection of MiPymes since, as has been                                   sector tax revenue as a percentage of Latin
observed throughout the year 2022, the                                     American GDP also afflicts Mexico and
economic variables in the world remain in a                                Colombia, being one of the main factors
situation of uncertainty that makes analysis                               that explain the reduced capacity of the
and categorical statements difficult.                                      governments of these countries to have a
Keywords: MiPymes, credit, fiscal policy,                                  budget that allow efficient care of the social
Mexico, Colombia.                                                          problems that have accumulated since
                                                                           previous years, as well as fresh resources to
  THE PRE-PANDEMIC CONTEXT                                                 encourage productive investment, leaving
IN LATIN AMERICA AND THE                                                   behind the inertial exercise of the public
CARIBBEAN                                                                  budget.
  The crisis caused by COVID 19 caught the                                     In graph 2 we will appreciate the
countries of Latin America and the Caribbean                               relationship that the tax revenues of Colombia


Scientific Journal of Applied Social and Clinical Science ISSN 2764-2216                  DOI 10.22533/at.ed.216342315028
                                                                                                                            2
      GRAPH 1 Percentage of income of Latin American countries* in relation to GDP and comparison
                                        with OECD countries.
      * Argentina, Brazil, Chile, Colombia, Costa Rica, Guatemala, El Salvador, Nicaragua, Honduras, Panama,
      Ecuador, Peru, Paraguay, Uruguay, Dominican Republic, Mexico.
      Source: Own elaboration based on ECLAC (2019) Preliminary balance of the Latin American economy and
                             Tax Statistics ( Revenue Statistics ) of the OECD (2021).




                           Graph 2: Tax revenues in Colombia and Mexico as a percentage of GDP.
      Source: Own elaboration based on: OECD (2022) tax statistics for Latin America and the Caribbean.
          https://www.oecd.org/tax/tax-policy/estadisticas-tributarias-america-latina-caribe-colombia.pdf




Scientific Journal of Applied Social and Clinical Science ISSN 2764-2216      DOI 10.22533/at.ed.216342315028
                                                                                                                3
and Mexico have in relation to the GDP                                        PRESENCE OF MSMES IN THE
and compare it with the same percentage                                    ECONOMIES OF COLOMBIA AND
observed in the OECD countries, of which,                                  MEXICO
by the way, both countries are already part.                                  Following the State Administrative
   For its part, the economic situation in                                 Department of Statistics of Colombia
terms of economic growth showed different                                  (DANE, 2022) it is observed that, in terms
signs in Colombia than in Mexico. While in                                 of participation in the generation of GDP,
the first country, economic growth registered                              taking into account that the national GDP
an increase of 2.8% in 2018 and 3.3% in 2019,                              amounts to approximately 1 thousand trillion
in Mexico, on the contrary, the trend was                                  177 thousand million pesos, the contribution
downward, being 2.2% and -0.1% respectively.                               of microbusinesses is approximately 40%
(ECLAC, 2020).                                                             close to 470 billion pesos for the Colombian
   In the case of Mexico, despite the null                                 economy.
economic growth, the economic and fiscal                                      Likewise: “at the national level, the
measures adopted by the government since                                   5,780,623 micro-businesses, estimated in
its inception in December 2018, among                                      2021, generated $54.9 billion pesos in added
which are:                                                                 value, DANE (2022, Page 6).
   • Austerity in the exercise of public                                      In the case of Mexico, the participation
       spending                                                            of MiPymes in the generation of GDP is
     • No increase in tax and non-tax taxes                                28% and they contribute 67.9% of formal
                                                                           employment.
     • No contracting of foreign debt
                                                                              Due to this situation that MiPymes
     • Expansion of social spending, mainly                                present as great job capturers, fiscal policy
       aimed at the most vulnerable sectors                                would have to be clearly oriented towards
       through the following programs:                                     favoring the development of these companies
       • Older adults                                                      that, as we saw previously, lack an adequate
       • working mothers                                                   management mechanism for their financing.
       • Young people building the future                                     Let us now review the economic impact
       • disabled people                                                   caused by the pandemic in Colombia and
       • sowing life                                                       Mexico, particularly in MiPymes.
   These measures provided a relatively
                                                                               FISCAL MEASURES FOR THE
positive context to face the crisis a year later.
                                                                           PROTECTION OF MIPYMES IN
   To the previous programs was added, in a
                                                                           COLOMBIA AND MEXICO FROM
relevant way, the inflow of remittances from
                                                                           THE ECONOMIC EFFECTS OF THE
the United States, which in that year of 2019
                                                                           PANDEMIC
totaled 36,049 million dollars, almost 100
million dollars a day (CEMLA, 2020), which                                     In the case of Colombia and Mexico, the
has undoubtedly lightened the burden of the                                governments implemented the following
Mexican government throughout this period                                  fiscal actions (Table 3).
of crisis.                                                                     The measures taken alleviated the drop in
                                                                           income in 2020; In the case of Colombia, in
                                                                           addition, the profits drawn by the Banco de
                                                                           la República were equivalent to 0.5 of GDP,
                                                                           while in Mexico the collection increased 1.3%


Scientific Journal of Applied Social and Clinical Science ISSN 2764-2216                 DOI 10.22533/at.ed.216342315028
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                           Size                                       Economic Units                               Busy Staff
                           0 -10                                            94.9                                       37.2
                           11-50                                            4.0                                        14.8
                         51-250                                             0.9                                        15.9
                     251 And Over                                           0.2                                        32.1

                        Table 1 Economic units and total employed personnel according to size (2018).
                           Source: Own elaboration based on INEGI (2020) Economic Censuses 2019.



                   Economic units:                                                                   Absolute employment:
                                                        4 800 157                                         27 132 927
                   Activity                                                Percentage                       Percentage
                   Services                                                   39.6                              40.0
                   Trade                                                      46.8                              27.6
                   Manufactures                                               12.1                              23.9
                   Transportation, mail, storage                              0.5                               3.7
                   Construction                                               0.4                               2.5
                   Fisheries and aquaculture                                  0.5                               0.9
                   Electricity, water and gas                                 0.1                               0.8
                   Mining                                                     0.1                               0.7

                                   Table 2 Economic units by activity and employment generation.
                           Source: Own elaboration based on INEGI (2020) Economic Censuses 2019.



    Country                   Fiscal measures                  Application period                       Benefit or obligation

                                                                                        Until October 31, 2020, taxpayers could pay only
                                                                                        80% of the balance of outstanding taxes, fees,
                                                                                        contributions and fines owed to territorial entities,
                     Legislative Decree 678 of                From May 20, 2020
                                                                                        without being charged interest or fines. Between
                     2020                                     as of May 31, 2021
                                                                                        November 1 and December 31, 2020, they had to
                                                                                        pay 90%, and between January 1 and May 31, 2021,
                                                                                        100%, in each case without interest or fines.
 Colombia

                                                                                        Single tax with a rate of 15% applied to the tax base.
                                                                                        In the case of repatriating the assets and investing
                     Tax normalization of active              Until the 25th of
                                                                                        them permanently in the country, the tax base could
                     or passive not declared.                 September 2020
                                                                                        be reduced by 50% and the taxpayer could benefit
                                                                                        from a reduced rate of 7.5%.


                                                                                        Oversight was increased to prevent tax evasion and
 Mexico              Increased control                        Permanent
                                                                                        avoidance

      Table 3: Fiscal actions by Colombia and Mexico to increase collection in the scenario of the crisis caused
                                            by the COVID 19 pandemic.
                                            Source: Own elaboration based on ECLAC (2021).




Scientific Journal of Applied Social and Clinical Science ISSN 2764-2216                             DOI 10.22533/at.ed.216342315028
                                                                                                                                           5
of GDP and 0.8% in real terms, thanks to                                      • Support for production: Promote the
the inspection measures indicated.(ECLAC,                                       production of goods and services: these
2021).                                                                          measures especially consider support
    The crisis came at a bad time for Colombia                                  for entrepreneurship and innovation in
and Mexico, although for different reasons.                                     solutions to face the pandemic, as well
While Colombia registered an economic                                           as actions to promote the reactivation
growth of 3.2% in 2019, Mexico, for its part,                                   of productive activities (biosafety
had a decline of 0.2%. For the following year,                                  protocols, online sales platforms ,
when the crisis began, Colombia registered                                      among other). It also includes the
a fall of 7% and Mexico of 8.2% (Expansion,                                     simplification of procedures.
Macro Data 2020).                                                             • Financing: Facilitate access to credit :
    Likewise, regarding the measures of a fiscal                                these measures include the creation of
nature applied to protect the productive plant                                  new programs and the improvement
in Colombia and Mexico, Table 5 makes a                                         of existing programs, with respect
comparison of such measures.                                                    to the amounts of the credits, access
    In addition to the above, actions were                                      requirements, extension of payment
carried out to protect vulnerable groups in the                                 terms, etc. Both special lines of credit
face of job loss.                                                               and guarantee funds are included”
    It is important to highlight the speed with                                 (Page 13).
which governments had to act in the face of
the unknown dynamics of the pandemic.                                         There are some indicators that can give
The measures that were taken did not have                                  us a measurement parameter that helps
sufficient information support that could give                             us identify the effectiveness of anti-crisis
a margin of certainty to what was put into                                 policies, with the caveat that these are partial
practice, creating a short-term scenario where                             and cannot offer an overview of the entire
trial and error were the pragmatic tool used                               phenomenon.
by the authorities (Rodríguez, 2020).                                         This is the case of the indicator that
    In general terms, the meaning of each of                               measures the number of disappeared
these thematic axes is the following: (ECLAC,                              companies against the number of new
2021b)                                                                     companies and how it has evolved in at least
                                                                           two periods of time.
     • “Liquidity: Maintain liquidity in the                                  In the case of Mexico, INEGI (2021)
       short term: these measures include                                  published the Business Demographic Survey.
       the postponement of payments for                                    In the press release of that study it is stated:
       basic services, tax charges, employer                                  “Of the 4.9 million establishments, the EDN
       contributions and credit obligations.                               2020 estimated that 619,443 establishments
     • Employment: Protection of the labor                                 were born while 1,010,857 closed their doors
       market : these measures contemplate                                 permanently. The EDN 2021 estimated that
       the payment by the State of a part of the                           1.2 million were born and 1.6 million closed,
       salaries and employer contributions,                                which means that between October 2020 and
       rules to limit layoffs, as well as more                             July 2021, the proportion of births increased
       flexible contractual terms (reductions                              and the proportion of deaths decreased
       in working hours or suspension of                                   compared to what was observed from May
       contracts).                                                         2019 to September 2020” ( p.1)



Scientific Journal of Applied Social and Clinical Science ISSN 2764-2216                  DOI 10.22533/at.ed.216342315028
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                                                      Measures                                       Colombia            Mexico

 Ban on layoffs                                                                                          Yes              Yes
 Remote work                                                                                             Yes              Yes
 Changes in working hours, establishment of exceptional working hours and reductions
                                                                                                         Yes              Not
 salary
 Mechanisms for temporary suspension of work contracts                                                   Yes              Not
 Use of expired or early vacation                                                                        Yes              Not
 Licenses for workers and workers who are in groups vulnerable to covid-19 or who are in
                                                                                                         Yes              Not
 charge of girls, boys or adolescents who attend virtual or in-person classes sick or elderly
 Job creation programs                                                                                   Yes              Not
 Special training programs                                                                               Yes              Not

                   Table 4: Some employment protection measures carried out by Colombia and Mexico.
      Source: Own elaboration based on ECLAC (2021b) Labor dynamics and employment protection policies.



                                                 Applied measure                                     Colombia            Mexico

 Business support programs, including micro and small and medium enterprises                             Yes              Yes
 Prohibition of service cuts or reductions in the rates                                                  Not              Yes
 Investment stimulus programs (private and public)                                                       Not              Not
 Credit rescheduling                                                                                     Yes              Yes
 Mechanisms to facilitate payment or return of taxes                                                     Yes              Yes
 Support for specific economic activities                                                                Yes              Yes
 Mechanisms to reduce or facilitate payment of the social contribution for employers and
                                                                                                         Yes              Not
 employers or workers and independent workers
 Payroll support                                                                                         Yes              Not

      Table 5: Comparison of the fiscal measures taken by the governments of Colombia and Mexico to protect
                                               the productive plant.
      Source: Own elaboration based on ECLAC (2021b) Labor dynamics and employment protection policies.



                                                        Extent                                       Colombia            Mexico

 Emergency income or special bonuses to support the most affected households because of
                                                                                                         Yes              Not
 the pandemic
 Strengthening assistance programs to facilitate the payment of expenses food or housing                 Yes              Yes
 Use of resources from funds pension or unemployment                                                     Yes              Yes
 Support to groups of workers and workers informal and independent                                       Yes              Yes
 Bonuses and transfers to make up for the loss of jobs                                                   Yes              Not

      Table 6: Complementary measures for the protection of vulnerable groups taken by the governments of
                     Colombia and Mexico in the face of the impact of the COVID 19 crisis.
      Source: Own elaboration based on ECLAC (2021b) Labor dynamics and employment protection policies.




Scientific Journal of Applied Social and Clinical Science ISSN 2764-2216               DOI 10.22533/at.ed.216342315028
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                                                   Extent                                         Colombia                   Mexico
 Financing                                                                                             15                      4
 Liquidity                                                                                             5                       3
 Employment                                                                                            5                       2
 production support                                                                                    4                       1
 Total                                                                                                 29                      10
      Table 7: Number and type of fiscal measures carried out by Colombia and Mexico in favor of MiPymes in
                               the face of the economic crisis caused by COVID 19.
      Source: Own elaboration based on ECLAC (2021c) Analysis of support policies for SMEs to face the
                                          COVID 19 pandemic.

    Extent                                      Colombia                                               Mexico
Financing           -Special Finagro Credit Line – Colombia Agro               - Word Credit Program (Financial Support Program
                    Produce:                                                   for Family Microenterprises.
                    -Increase in coverage of guarantees from the National      - Credit to the word: aimed at non-agricultural
                    Guarantee Fund (FNG).                                      family micro-businesses.
                    -FNG Special Guarantee Program – United for                -Solidarity support for the word: aimed at companies
                    Colombia.                                                  that retained the average number of their workforce.
                    -Bancóldex lines of credit: Colombia Responds,             -Program of microcredits for the well-being known
                    Colombia Responds for All, Reactivate, Competitive         as Programa de Tandas del Bienestar (PTB): aimed at
                    MiPymes, Economy for the people.                           small family businesses (microentrepreneurs,
                    -Guarantee lines for MiPymes: payroll, working             merchants and artisans)
                    capital, independent workers.                              -Support Credit 10 thousand from the Institute of
                    -Lines of credit: Sectors most affected, Large company.    the National Fund for the Consumption of Workers
                    - Line of credit from the FINDETER Territorial             (FONACOT):
                    Development Bank – Colombian Commitment                    Aimed at workers who have been working for at least
                                                                               1 year with an indefinite or permanent contract.
Production          -Certification processes in biosafety protocols -          - MSMEs MX: platform of the Ministry of Economy
support             biosafety seal.                                            for MSMEs
                    -Compra Lo Nuestro Strategy: strategy led by               -Solidarity Market: platform of the Ministry of
                    Colombia Productiva, which provides trade tools            Economy that generates a socialization space for
                    electronic and digital transformation for MSMEs .          exchange of commercial information for MSMEs
                    -Support to the tourism sector:                            affected by the pandemic.
                    - Biosafety seal                                           -E-business roundtables: aimed at small and
                    - Tourism export route                                     medium-sized exporting companies.
                                                                               -Registration for online self-assessment of company
                                                                               health safety protocols.
Liquidity           -Accompaniment Program for Debtors                         -low consumption rates for users of domestic
                    -Exemption from sales tax (VAT) for certain products       electricity service
                    -Exemption from sales tax (VAT) for hotel and tourist      -Deferral of total or partial principal or interest
                    services; restaurants, cafeterias, pastry shops            payments for up to 4 months, with the possibility of
                    and bars                                                   extension for 2 additional months.
                    -Modification of the calendar for the payment of the
                    second installment of income tax.
                    -Legal provisions to agree payment terms in the lease
                    of real estate for residential use
                    or commercial.
Employment          -Formal Employment Support Program (PAEF)                  -Digital Attorney, virtual tool for the protection of
                    -Service Premium Payment Support Program (PAP)             labor rights.
                    - Temporary suspension of pension contributions to
                    improve the cash flow of companies.
                    - Subsistence resources for tourist guides registered in
                    the National Tourism Registry
      Table 8: Tax measures carried out by Colombia and Mexico in favor of MiPymes in the context of the crisis
                                               caused by COVID 19.
      Source: Own elaboration based on ECLAC (2021c) Analysis of support policies for SMEs to face the
                                          COVID 19 pandemic.


Scientific Journal of Applied Social and Clinical Science ISSN 2764-2216                   DOI 10.22533/at.ed.216342315028
                                                                                                                                      8
    In the case of Colombia, DANE (2022a)                                  the policies applied in defense of MiPymes in
states:                                                                    Colombia and Mexico avoided the collapse
    “In the fourth quarter of 2021, the                                    of the productive system and the generalized
Microbusiness Survey estimated a 4.5%                                      and permanent unemployment of the labor
reduction in the number of these economic                                  force.
units compared to the same period in 2019.”
(Page 9)                                                                      CONCLUSIONS
    DANE (2022a) reports that the total                                       1. Going forward and within the
number of micro-establishments amounts                                     framework of policies for the recovery and
to 5.6 million. After the pandemic hit,                                    growth of the economy, the policy towards
in 2020 the loss of more than 500,000 of                                   MiPymes should be considered as a state
these productive units was estimated-small                                 policy, essential to achieve sustainable
companies, businesses that operate from                                    development of Colombian and Mexican
homes, mobile stands or semi-fixed units.                                  societies.
(Portfolio, 2022).                                                            To achieve the above, private financing
    Another important indicator is related to                              must go from favoring mainly the 0.4% that
the ratio of jobs lost to those recovered, since,                          make up large companies, to developing
as indicated above, MiPymes are generators of                              innovative mechanisms that allow financial
around 70% of jobs in Colombia and Mexico.                                 resources to reach the 99.6% that make up
    In the case of Mexico, in 2020, which was                              MiPymes.
the most critical period of the crisis, 12.5                                  2. For their part, government financing
million jobs were lost, of which 10.4 million                              institutions must act strategically:
corresponded to informal jobs and 2.1 to                                      • Mainly and strategically directing its
formal ones. (SHCP, 2021). By the year 2022,                                      resources towards MiPymes
the Mexican Social Security Institute reports
(IMSS, 2022) that the formal jobs lost in                                    • Clearly establishing a national guarantee
that initial year of the pandemic have fully                                   fund, with accessible and efficient rules
recovered, now totaling 21 million, 8,483                                    • Expanding service coverage
affiliated workers.
                                                                             • Facilitating national production chains
    With regard to Colombia, in 2020 5 million
                                                                               and the integration of MiPymes into the
629 thousand jobs were lost, which have been
                                                                               export market
fully recovered by 2022 as 5 million 668
thousand have already been created, reaching                                 • Enabling permanent campaigns to
a national total of 22 million 346 thousand Job                                strengthen the management capacity of
positions. (DANE, 2022b).                                                      MiPymes
    Likewise, the GDP growth rate in the two                                 • Avoiding the disintegration of efforts
countries analyzed here, despite the prevailing
uncertainty in the international economy, has                                • Reducing your bureaucratism
shown signs of recovery, reaching positive                                    3. The economic crisis caused by the
growth for the year 2022, registering a rate of                            COVID 19 pandemic showed, for those
7.5%. for Colombia (DANE 2023) and 3% for                                  who want to see it, that a healthy and
Mexico (INEGI 2023).                                                       strong economy is built internally from the
    The previous economic indicators can give                              structure of the internal market. In this, the
us an overview of a tentative explanation that                             private financial system, due to its strategic


Scientific Journal of Applied Social and Clinical Science ISSN 2764-2216                 DOI 10.22533/at.ed.216342315028
                                                                                                                           9
responsibility in financing MSMEs and the
state, as promoter and protector of these play
a fundamental role.
   4. Now it is offered that, in addition to
thinking about having automatic economic
stabilizers, rapid response mechanisms are
added to attend to MiPymes in the event of
catastrophic phenomena such as the one
experienced since 2020.


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Pineda, E., Pessino, C., Rasteletti, A. (2020) Política y gestión fiscal durante la pandemia y la post-pandemia en América Latina y
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Rodríguez, J.A (2020) La situación económica, política fiscal y pandemia en Colombia. Revista de Economía Institucional,
23(44), 249-263 disponible en: http://www.scielo.org.co/pdf/rei/v23n44/0124-5996-rei-23-44-249.pdf. Consultado 08/06/2022

Referencias electrónicas
Contexto macroeconómico de Colombia. Disponible en: https://www.mincit.gov.co/getattachment/1c8db89b-efed-46ec-b2a1-
56513399bd09/Colombia.aspx. Consultado el 08/06/2022

CEMLA (2020) https://www.cemla.org/foroderemesas/notas/2020-01-notasderemesas-01.pdf

Expansión. Datos Macro 2020. Disponible en: https://datosmacro.expansion.com/pib/colombia?anio=2020

-IMSS (2022) Puestos de trabajo afiliados al Seguro Social. Disponible en http://www.imss.gob.mx/sites/all/statics/i2f_
news/284.pdf

México: cómo vamos (2022) Financiamiento a Pymes en México https://mexicocomovamos.mx/animal-politico/2022/05/
financiamiento-a-pymes-en-mexico/

OCDE (2021) Estadísticas Tributarias. OCDE

- (2022) Estadísticas tributarias de América Latina y el Caribe. Disponible en https://www.oecd.org/tax/tax-policy/estadisticas-
tributarias-america-latina-caribe-colombia.pdf. OCDE

Portafolio. Micronegocios se reactivan: al cierre de 2021 ingresos suben 35% https://www.portafolio.co/negocios/empresas/
micronegocios-se-reactivan-al-cierre-de-2021-ingresos-suben-35-563430

SHCP (2021) Apuntes sobre el SAR no. 5.COVID, mercado laboral y SAR. Disponible en https://www.gob.mx/cms/uploads/
attachment/file/656430/AP-05-2021_Impacto_de_la_Pandemia_en_el_Mercado_Laboral_VFF.pdf

Universidad de La Sabana: ¿Qué pasa con las pymes en tiempos de cuarentena? https://www.unisabana.edu.co/
portaldenoticias/al-dia/que-pasa-con-las-pymes-en-tiempos-de-cuarentena/ 07/07/2022




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