
doi: 10.2139/ssrn.1968982
La matriz de contabilidad social presentada en este documento tiene como principales aportes 1) lograr una clasificacion de las actividades considerando que estas pueden formales o informales, 2) diferenciar el consumo intermedio para las actividades formales e informales, 3) clasificar al valor agregado en remuneracion al trabajo y remuneracion al capital, eliminando asi la cuenta denominada ingreso mixto en el sistema de cuentas nacionales; 4) desagregar por actividades el pago de parafiscales (SENA, ICBF y Cajas de Compensacion Familiar); 5) crear una cuenta asociada a la remuneracion de los recursos naturales de subsuelo y 6) clasificar a Ecopetrol aparte de las demas firmas.
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