Especialización en Gerencia Tributaria
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Browsing Especialización en Gerencia Tributaria by Author "Góngora Vanegas, Boris"
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Item Análisis de la eficacia de las reformas tributarias 2012, 2014 y 2016 en Colombia y su impacto socioeconómico(Universidad Santiago de Cali, 2020) Ocampo Zuluaga, Omar Andrés; Góngora Vanegas, BorisBasic, qualitative and descriptive research was carried out, whose general objective was to analyze, from the theoretical point of view, the socioeconomic impact generated in Colombia due to the multiple reforms carried out by the governments in turn in recent years, with a clear setback in the indicators of improvement of quality of life such as health, education, housing and employment, without being able to fulfill the purpose or reasons that led the national government to carry out new reforms that do not fill the fiscal deficit, since it is needed as a The academy and some experts have been affirming a fundamental structural reform that allows integrating all sectors of the Colombian economy to the national economy in accordance with the socioeconomic reality that surrounds us and with the constitutional principles on which the system is based. tributary in Colombia, occupying this country the third place in the region lati non-American that pays the most VAT tax, followed by Uruguay and Argentina.Item Análisis de los contratos de colaboración empresarial y sus efectos tributarios de orden nacional en Renta, IVA y Retención en la Fuente(Universidad Santiago de Cali, 2019) Poveda Fernández, Johanna Carolina; García Castaño, Tatiana Alexandra; Góngora Vanegas, BorisItem La Factura Electrónica en Colombia(Universidad Santiago de Cali, 2018) Ospina Morales, Yamilec; Góngora Vanegas, BorisWith the enactment of decree 1349 on August 22, 2016 by the government, Colombia definitely enters into the massification and implementation of the electronic invoice as title value, mandatory form as of January 1, 2019 and voluntarily -previous authorization - from January 1, 2018. Both DIAN and Colombian companies hope that this new era will bring benefits for both parties. DIAN expects that this mechanism will become an important tool in its efforts to control evasion, which only for the IVA (for its acronym in Spanish) case expects to be between 23% and 40% of what is actually collected, on the other hand for Colombian companies is the opportunity to get in step with globalization and advance in the automation of processes that allow them to improve competitiveness, reduce costs, generate new businesses and access to factoring in less time of Title Value. For both, have a more reliable mechanism in terms of document management, traceability and security. The challenge for the 25,000 companies that DIAN expects to adopt the mechanism will be for the remainder of 2017 and 2018 to make internal adjustments in their companies in terms of logistics, procedures, personnel training and evaluation of platforms or software to avoid penalties and setbacks.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, Ricardo