Colombia
The main purpose of this research is to analyze the impact of the reform of the general system of royalties on employment and business development in the department of La Guajira, in order to fulfill the mission and vision of the University of La Guajira, regarding the study of the problems that arise in the department, thus allowing us to explore the current context in the economic and social aspect, establishing the real impact of the aforementioned reform, to achieve the proposed objectives we will use information obtained from various sources such as: the departmental government, municipal mayors' offices, the Guajira Chamber of Commerce, the Bank of the Republic, the Regional SENA, and the Regional ICBF. Thus contributing to the study and analysis of the department's problems. The objective of this study is to analyze the impact of the reform of the general system of royalties on employment and business development in the department of La Guajira, theoretically supported by the postulates of authors such as: Gómez and Garcia (2012), Barón (2012), Martínez & Collinao, (2010), Biltrán (2009), Restrepo (2006), Buendía (2002), Marinez (2004), all of whom made important contributions regarding the variable royalties, business development and employment
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