Legal Framework to Promote Micro and Small Business Entrepreneurship (MYPE): Peruvian Case

Tuesta-Bardalez S.E.; Saavedra-Rodriguez A.R.; Reaño-Portal W.R.; Calvanapón-Alva F.A. · Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology (2023) · DOI: 10.18687/leird2023.1.1.296

Resumen

The objective of this research was to analyze the legal framework of entrepreneurship related to Peruvian micro and small businesses (MYPE). The methodology was based on the systematic review of different sources of information such as legal regulations, articles from indexed journals and theses with a logical and coherent criterion using critical cross-reading in the analysis. It is concluded that the Peruvian State has managed to promote a variety of regulations that promote entrepreneurship in the different strategic aspects of management of MYPE since the beginning of the last reform (2008), but it has not been able to reduce the structural problem of tax informality. - labor of MYPEs, despite having an attractive regulatory framework for investing and entrepreneurship. The development of Peruvian MSEs is still limited, there are still gaps in terms of control of the policies implemented in the tax, financial and ICT fields.

Instituciones: Pontificia Universidad Católica del Perú; Universidad Católica de Trujillo Benedicto XVI