Especialización en Gerencia Tributaria
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Browsing Especialización en Gerencia Tributaria by Author "Astudillo Villegas, Ricardo"
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Item La evasión del impuesto de industria y comercio en el Municipio de Cali(Universidad Santiago de Cali, 2019) Arias García, Javier; García, Luz Ángela; Góngora Vanegas, Boris; Astudillo Villegas, RicardoItem Mejoramiento al proceso de fiscalización frente al recaudo del impuesto de delineación urbana en Buenaventura(Universidad Santiago de Cali, 2018) Muñoz Ruíz, Dalila; Rentería Aguirre, Dilian Dayana; Astudillo Villegas, RicardoIn this investigation, the Urban Delineation Tax Control process will be approached, looking for proposals to promote the increase of the collection of Own Resources in the District of Buenaventura, in turn the study and analysis of it. It will also highlight the great importance of adequate supervision in the collection of Urban Delineation tax for the fulfillment of its purpose in the field of collection of own resources in the District of Buenaventura. In each one of the processes that are developed in the public sector, the inspection is of vital importance because through this we can identify flaws and promote or suggest new corrective measures with a view to strengthening said operational process of the administration, so that this be reliable, true and support the current regulations that govern each one; That is why this study is a priority analysis of the aforementioned Control Process against the Urban Delineation tax in the District of Buenaventura. The present study is undertaken as an initiative against a specific need visible in the decline of the collection of the aforementioned tax in the district of Buenaventura, where it is recognized that the collection processes for different taxes are not equal, therefore, each merits handling a Different control mechanism according to the operational routes required for its applicability.Item Plan de acción para controlar los impactos tributarios generados por el proceso de adopción de NIIF pymes en Mercapava S.A.(Universidad Santiago de Cali, 2019) Rosero López, Silvia Yolanda; Astudillo Villegas, RicardoSince the application of the IFRS for SMEs mandatory since 2014, for purposes of preparation and presentation of financial information of legal persons and natural persons required to keep accounts, a drastic change was generated, compared to the accounting culture and tax of our country, which prepared the records and accounting books in order to support the figures to be included in the tax returns, trying to have a tax accounting rather than accounting and not to show the economic reality of the companies; since the mentioned reality, it was impossible to be reflected in the presentation of the financial statements, when the accounting standards entered into controversy with the aspects regulated in the tax regulations that were applied as a priority. This particular study addresses this issue from the perspective of the impacts generated by the adoption of the Niif Pymes and the deferred tax in the company Mercapava S.A. This organization is a corporation, responsible for VAT, large taxpayer and classified as SMEs for having more than 10 employees and total assets less than 501 SMMLV, with headquarters located in Pradera municipality of Valle del Cauca, which began its application process of the Niif Pymes since the end of 2015. With the implementation of the NIIF, differences with tax regulations were evidenced by the application of a high degree of sections of the standard, in this way it is necessary to carry out a detailed study of the real effects of the adoption of the accounting standard and its differences with the fiscal applications visible through the deferred tax, which were not taken into account for the financial planning of the company; therefore, it was necessary to institute an action plan to mitigate the differences and their effects on financial and tax results. As a result of the analysis process of this case, the company will evaluate changes from its accounting policies under Niif, through the administrative control of the main items of its financial statements, to the inclusion of the impact of deferred tax on financial results as an indicator in both fiscal and financial planning.Item Propuesta de optimización en los procesos contables y tributarios para la empresa yarais electric sas(Universidad Santiago de Cali, 2017) Ramos Rodallega, Clariza; Astudillo Villegas, RicardoCompanies must adequately carry out all their accounting and administrative procedures, to maintain control of operations and function more effectively, provide correct and reliable information on their financial activities and contribute to the main objective for which it was created. Traditionally, accounting has been defined as the “business language” because it is, within the organization, a service activity in charge of identifying, measuring and communicating the economic information that allows different users to make judgments and make decisions . Procedures represent a fundamental component to achieve the objectives efficiently; due to the fact that they are constituted by a series of actions which must be executed repetitively and according to the administrative, accounting and operational needs that they have when executing their activities, considering as a reference point the objectives proposed by the company. Generally the procedures are established in order to regulate the performance of the employees, that is, they guide the way in which the different functions carried out in the organization must be executed, thus facilitating the work of each worker; They are always directed towards a specific task keeping a relationship and chronological sequences in their stages, with the aim of ensuring that operations are always carried out in the same way, without this meaning that they are not subject to changes to handle them. The proper functioning and achievement of the objectives of an organization, whether public or private, will depend largely on the proper application of the procedures in all its areas.Item Propuesta para minimizar el déficit en el flujo de caja generado por la demora en la devolución de los saldos a favor en IVA en la empresa optimización de energía S.A.(Universidad Santiago de Cali, 2018) Liscano Prada, Paula Andrea; Ceron Arboleda, Gustavo Adolfo; Astudillo Villegas, RicardoIn these times the recovery of the balances in favor of taxes has become an arduous task for the financial area of the Companies due mainly to the fact that the DIAN handles a significant amount of requirements in order to avoid the frauds that historically have been presented. . The MUISCA system (Service and control used by the DIAN to avoid fraud and obtain the necessary information for information crossings) has allowed the DIAN to use this system to avoid tax evasion and tax fraud in Colombia. Technological advances with MUISCA make it possible that return requests are no longer made manually but are made virtually saving costs and time for DIAN. Although for companies it becomes an arduous task, as will be seen in this work, step by step all the requirements that come with requesting the return of the balances in favor generated in VAT for effective sales to free zones, it is more than planning and organization, in addition to being clear about the financial costs that increase when these sales are made.