0120-3053 0120-3053 S0120-30532020000200183 10.19053/01203053.v39.n70.2020.10493 Colombia Colombia 00 12 2020 00 12 2020 39 70 183 205

[1] 2013 35 199-209 [2] 2009 44 2 2 84-108 [3] 1996 49 1 1 117-33 [4] 1991 58 2 2 277-97 [5] 2015 [6] Banco Mundial 2018 [7] 1995 89 3 3 634-47 [8] 2015 42 4 4 608-21 [9] 2016 35 67 67 173-206 [10] 2019 35 65 65 72-91 [11] 2017 52 2 2 759-76 [12] Doing Business 2019 , [13] 2016 , 18 [14] 2015 45 1 1 13-44 [15] 2014 12 243-50 [16] 2009 [17] Ministerio de Hacienda y Crédito Público 2018 , [18] 2018 229 5 [19] 2017 27 66 66 91-108 [20] 2015 24 2 2 209-23