Factores, efectos y estrategias de formalización empresarial para la recuperación económica: revisión sistemática
Factors, effects, and business formalization strategies for economic recovery: a systematic reviewContenido principal del artículo
Contexto: La informalidad empresarial representa un obstáculo importante para el desarrollo económico y la recuperación post-crisis en economías emergentes, afectando productividad, equidad y recaudación fiscal. Objetivo: Identificar, evaluar y sintetizar la evidencia sobre factores, efectos y estrategias de formalización empresarial. Metodología: Se realizó una revisión sistemática siguiendo PRISMA 2020, con búsquedas en Scopus, Web of Science, Google Scholar y JSTOR. De 342 registros iniciales, 50 estudios cumplieron los criterios de elegibilidad. Resultados: Se identificaron cuatro temas principales: (1) factores institucionales, regulatorios y tecnológicos que promueven la formalización; (2) efectos de la informalidad sobre productividad, equidad y recaudación fiscal; (3) estrategias de simplificación regulatoria, digitalización e incentivos financieros; y (4) barreras burocráticas, conceptuales y políticas que dificultan la formalización. Conclusiones: La formalización empresarial requiere la implementación de estrategias diferenciadas, el fortalecimiento de la institucionalidad y la integración de la transformación digital como eje transversal para asegurar un entorno favorable al desarrollo económico y a la competitividad en economías emergentes.
Background: Business informality poses a significant barrier to economic development and post-crisis recovery in emerging economies, undermining productivity, social equity, and tax revenue. Objective: This study aims to identify, evaluate, and synthesize evidence regarding the drivers, impacts, and strategies associated with business formalization. Methodology: A systematic literature review was conducted in accordance with PRISMA 2020 guidelines, querying Scopus, Web of Science, Google Scholar, and JSTOR. From an initial pool of 342 records, 50 studies met the eligibility criteria. Results: The analysis revealed four primary themes: (1) institutional, regulatory, and technological factors that promote formalization; (2) the adverse effects of informality on productivity, equity, and tax collection; (3) formalization strategies centered on regulatory simplification, digitalization, and financial incentives; and (4) the bureaucratic, conceptual, and political barriers hindering the formalization process. Conclusions: Achieving business formalization requires the implementation of tailored strategies, institutional strengthening, and the integration of digital transformation as a cross-cutting driver. These elements are essential to fostering an environment conducive to economic development and competitiveness within emerging economies.
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