Main Article Content
The article addresses the phenomenon of semiformality that affects the microenterprise units operating in the Brunca Region of Costa Rica. To determine this, we focused on the requirements that these type of companies must meet, in accordance with Costa Rican legislation, to be subject to credit through the Banca para el Desarrollo programs. The variables studied include: their legal status related to the Direct Taxation Office, being registered as employers in the Costa Rican Department of Social Security, and having the municipal permit up to date. These variables are weighted and compared with the indicators of competitiveness of each area studied. The study determined a high level of semiformality in the microenterprise sector, but it was less than at national level. It is concluded that, given the social and economic conditions of this region, the phenomenon of informality seems to be a strategy to survive in areas with low access to sources of employment, and high social and economic vulnerability.
The digital version of the journal is registered under the BY-NC-ND 4.0 Creative Commons license. Therefore, this work may be copy and redistribute the material in any medium or format, as long as you give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
The authors keep the copyright and give the journal the right of the first publication and the possibility of editing, reproducing, distributing, exhibiting and communicating in the country and abroad through printed and electronic means. On the other hand, the author declares to assume the commitment on any litigation or claim related to the rights of intellectual property, exonerating of responsibility to the Business School of the Costa Rica Institute of Technology.