Análisis del uso de la fiducia mercantil de administración y fuente de pago como herramienta de financiación para pymes en Colombia

Abstract

This work analyzes how Merchant Administrative Trust has been used as a source of payment especially for Small Business, beginning with a description of this type of trust and the environment of Small Businesses. It focuses in operative aspects, as well as in accounting, tax and legal issues of the Merchant Administrative Trust business and shows the possible advantages Small Business could obtain from it. This work aims to extend the knowledge of the Merchant Administrative Trust business seeks to strengthen job skills and call our attention, through academia, for small and medium entrepreneurs, about the potential of such schemes trust. This research investigation is made in a quantitative way and it gets support from secondary sources of information such as bibliographic and other works of investigation. This work shows the principal advantages that Merchant Administrative Trust business can offer as credit entities and for Small Businesses as creditors. It also concludes how this type of business is being carried out and the possibilities it brings to Small Businesses.