La magnitud de la mype en el Perú: libertad para elegir la estructura empresarial

• Autor: Aliaga Jibaja, Luis Agustín
• Formato: artículo
• Fecha de Publicación: 2021
• Institución: Universidad ESAN
• Repositorio: ESAN-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.esan.edu.pe:20.500.12640/2815
• Enlace del recurso: https://hdl.handle.net/20.500.12640/2815; https://doi.org/10.46631/Giuristi.2021.v2n4.04
• Nivel de acceso: acceso abierto
• Materia: Micro and small business; Informality; Business; Corporate forms; Micro- y pequeña empresa; Informalidad; Empresa; Formas societarias; https://purl.org/pe-repo/ocde/ford#5.05.01

The purpose of this article is to describe the current situation of micro and small-sized enterprises (mype) considering national statistics and legal aspects. It highlights the importance of the mype sector as it represents the largest number of businesses in the country and it ́s the largest provider of jobs to the national economy. This article also addresses the informality of the mype sector, the individual characteristics of mypes as business organizations, the legal limitations to access the different incorporation forms and the need to carry out reforms to promote the development of the sector.