Contaduría Pública
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Browsing Contaduría Pública by Subject "Aporte"
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Item Análisis del impacto de la reforma tributaria del 2016 en la cooperativa de aporte y crédito del valle “caval(Universidad Santiago de Cali, 2019) Navia Saavedra, Diana Patricia; Arroyave Gaitán, Yuli Andrea; Berón Perdomo, Lina María; Gongora Vanegas, BorisThe tax reform proposed in 2016 and approved by law 1819 of December 29 of the same year, presents significant changes and poses new conditions for taxpayers belonging to the special tax regime. This reform was proposed after conducting an assessment of the country's tax situation and analyzing the progress that Colombia has had in the economy, since it has grown significantly while the taxes have remained stable. For this reason, the purpose of this research was to analyze the impact of the 2016 Tax Reform on the “CAVAL” Valley Contribution and Credit Cooperative in Cali. The work has an explanatory approach, where the information used was obtained through electronic data that support information about the changes introduced by the 2016 tax reform for taxpayers belonging to the special tax regime and collection of academic articles, degree work and economic magazines; Afterwards, the Cooperative was consulted to know documents, laws and data that would allow the adequate analysis of the financial statements and income statements, where the results show that this reform focuses on mitigating tax evasion and avoidance and also to avoid that the entities of the special tax regime do not distribute their surpluses indirectly, in conclusion there were structural changes in the tax system that now leave these entities with a new classification to be able to belong to this regime and a greater control in matters of indirect distribution of the surplusesItem Importancia de realizar los aportes a seguridad social correctamente para reducir el riesgo de ser sancionado por la UGPP(Universidad Santiago de Cali, 2020) Montero, Adriana Patricia; Toro Castillo, Luz Adriana; Gongora Vanegas, BorisSocial security in Colombia is provided as one of the strategies of the National Government to protect and guarantee citizenship, guaranteeing medical service, old-age pension, disability and survival, work accidents, maternity, family allowance, among others. However, the rate of evasion and avoidance by taxpayers with economic capacity, obliged to pay, has forced the State to adopt rigorous measures to capture and recover the resources that by law correspond to solve public spending. The purpose of this research was to determine the importance of making contributions to social security correctly to reduce the risk of assuming those imposed by the UGPP. The work was carried out from the review of documents in electronic databases, electronic books, magazine articles, digital degree works, web pages, official websites of regulatory entities and then a documentary analysis was performed. The results shown in the UGPP Pension and Parafiscal Management Unit is an efficient entity, very drastic in its act, determined to meet the objectives covered by the State, requiring, persuading, supervising and sanctioning those who provide evaders, evaders and inaccurate with heavy penalties and very taxing tax processes. In conclusion, it is important that the contributors become aware of making the contributions with the correct calculations, since this guarantees that the state has resources to sustain itself and is not in the process of implementing strategies to increase the percentages of contributions that cover the fiscal gap. that evaders leave, greatly damaging the income of those who are correct and determined with what the Law establishes, in addition to enjoying the benefits that this brings.