Contaduría Pública

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https://usc.scimago.es/handle/20.500.12421/95

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Análisis de los impuestos para personas naturales no comerciantes en Santiago de Cali y su incidencia en el poder adquisitivo
(Universidad Santiago de Cali, 2020) Grueso Pinillo, Loren Daney; Aguilar Gómez, Mónica; Álzate López, Fabio
This work, whose objective is to analyze the taxes paid by non-merchant natural persons in the city of Cali, to determine the incidence it has on purchasing power; specifically, identify each of the taxes that non-merchant natural persons must pay in Cali (National, regional and municipal), determine the tax burden that non-merchant natural persons must bear in Cali and specify the findings found in its development. The analysis was performed taking as a starting point the consultations in sources such as laws, databases, books, studies and own Internet pages, which allowed to know in detail the tax burden for non-merchant natural persons in the city of Cali. Likewise, sources were estimated where other responsibilities in tax matters were clearly verified, within the Colombian territory that also concerns the non-commercial citizen of Cali, all aimed at exposing the high tax burden for this citizen segment and how it affects purchasing power.In the work, a review of the tax paid by every natural person residing in the city of Cali is developed, based on current regulations and generates a projected estimate to meet the objectives set forth in this work; During the development of this work, we were able to find a direct relationship between the purchasing capacity of the residents of Cali and the effects of the taxes they must pay, these affect the entire economic cycle of the city.
Análisis del impacto del IVA monofásico a plurifásico a las cervezas y gaseosas según la nueva ley de financiamiento 1943 del 2018 en la comuna 6 de la ciudad de Cali
(Universidad Santiago de Cali, 2020) Hoyos Nieto, Anyela Lizeth; Cortés Varela, Camila; Álzate López, Fabio
Through this research, the aim is to analyze and interpret the information generated by the change from single-phase to multi-phase VAT on beers and soft drinks mentioned in Law 1943 of 2018 applied for commune 6 of the city of Santiago de Cali. The law came into force in Colombia from 2019, triggering inconvenience for the last merchants in the distribution chain, these being the shopkeepers to a large extent, in addition to the consumers of this type of beverage who may have noticed the slight increase in each product. The purpose of this law is to restore the fiscal imbalance that exists in Colombia, being a method to collect money in a product that Colombians currently consume almost daily. Therefore, by determining some objectives, the aim is to respond to the problem of what is the impact of single-phase to multi-phase VAT on soft drinks and beers according to the new financing law 1943 of 2018 in commune 6 of the city of Cali. ? For this investigation, a questionnaire was considered to 70 merchants of the commune 6 in order to know and identify what drawbacks or benefits they have contracted since the implementation of the new law. Also, with the idea of analyzing the progressivity of the price according to the new adjustment and identifying different variables that allow us to know if merchants, consumers, and distributors are benefited. Considering the short duration of this law, the investigation is left open so that different fields can continue with the help of more data that allows a deeper analysis of each of the variables presented below.
Estudio del impacto en la estructura tributaria para personas naturales dedicadas al comercio de calzado de acuerdo a la Ley 1819 de 2016, en la ciudad de Santiago de Cali
(Universidad Santiago de Cali, 2019) Arévalo Bustamante, Dennis Tatiana; Álzate López, Fabio
El presente proyecto pretende analizar el impacto en la estructura tributaria para personas naturales dedicadas al comercio de calzado de acuerdo a los cambios presentados mediante la ley 1819 de 2016. Para el desarrollo del estudio se inició con la identificación y análisis de los artículos de la Reforma Tributaria de 2016 que tienen relación con las modificaciones a la carga impositiva de las personas naturales, principalmente, aquellos que afectan de manera directa a pequeños empresarios. Posteriormente, se definieron los costos y gastos deducibles del impuesto de renta de las personas naturales que declaren bajo la renta no laboral señalados en el artículo 341 del Estatuto Tributario. Finalmente, se estableció la afectación al patrimonio de los contribuyentes dedicados al comercio de calzado con la entrada en vigencia de la nueva reforma tributaria.
Facturación electrónica como alternativa para el aumento del recaudo tributario y la reducción de la evasión del impuesto general a las ventas en la ciudad de Cali
(Universidad Santiago de Cali, 2020) Palma Díaz, Brandon; Rosales Satizabal, Edwin Bryan; Álzate López, Fabio
This work was carried out in order to present an investigation that allows to make known the electronic invoicing, the alternatives to increase the tax collection, the reduction in tax evasion, the implementation process, requirements, advantages and disadvantages that this entails; in order to provide guidance to the owners, accountants and administrators of micro, small and large companies in Colombia, which are behind on the issue as a result of the lack of information and lack of knowledge in the country. With the information obtained, 4 themes were developed that made it possible to carry out an evaluation in terms of costs, benefits, identification of the state of the process of executing electronic invoicing at present and present the implementation model, based on the Legal framework contemplated in Decree 1929 of May 25, 2007 which endorses electronic invoicing and facilitates DIAN control over companies to reduce and apply SARLAFT. Finally, it was concluded that electronic invoicing should be implemented in companies since they will have both economic, ecological and fiscal benefits, guiding managers and staff of companies in Colombia. The type of research carried out was exploratory - descriptive, which allowed identifying and analyzing the process so that companies can implement electronic invoicing in Colombia in order to guide personnel related to the subject.
“Propuesta de mejoramiento en el proceso de facturación de la empresa IV nivel s.a. Cali”
(Universidad Santiago de Cali, 2020) Meneses Martínez, Judith; Hernández Calderón, Lorena; Quinayas Torres, Lina Fernanda; Álzate López, Fabio
The objective of this degree project was to present the company IV Nivel S.A. Cali, the proposal to improve the billing process that contributes to the ordering of its administrative activities in an efficient way, reflected in the collection of services rendered. This mainly contributes to the reduction of glosses and also to the proper optimization of the organization's resources. This project is justified because, it is necessary to identify the novelties reported by the contracting entities presented in the billing of the services provided by the company IV Nivel S.A. Cali and also, carry out the situational diagnosis of IV Nivel S.A. Cali in the accounting area, with the intention of identifying aspects of analysis and improvements of the administrative order for the organization, finally, the situational DOFA matrix of the billing area and an assessment survey of the billing process were carried out to identify weaknesses, opportunities, strengths and threats of the organization. Finally, an improvement proposal for the billing process was developed, making the tool description known (under the Excel environment), the way the billing process would be carried out, and the comparative analysis of the 2015-2017 periods versus the period. 2018

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