Especialización en Gerencia Tributaria

Permanent URI for this collection

https://usc.scimago.es/handle/20.500.12421/79

Browse

Now showing 1 - 17 of 17

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, Boris
Basic, 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.
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, Boris
Análisis del fracaso en la implementación del monotributo en Colombia
(Universidad Santiago de Cali, 2018) Caicedo Orozco, María Cecilia; Jiménez Montero, Sara María; Grisales Gamboa, Diego
In this academic work an analysis is made about the failure of the implementation of the monotax in Colombia, based on law and jurisprudence, for which it was decided to study and analyze this figure from a constitutional perspective. In this monograph it is possible to demonstrate: that the model of the new tribute apparently intended to favor small taxpayers and natural persons, as a way of organizing small business owners. To reach this conclusion it was necessary to study the background and statistics on the results of the implementation of the monotax. Says Dr. Nicolás Carrero, tax attorney and founding partner of the firm Carrero y Asociados, that: the monotributo "unfortunately lacked publicity, lacked duration and funding and is a system that has not taken off because it has not fulfilled the expectation of taxpayers" For the expert the philosophical intention is very good, but it has lacked disclosure. In addition, "the requirements are very limited, for example if my store measures 55m2 and pays as if it were one of 1,000m2. It is a system that Dian herself recognized as failed. " About informality we can say that it is those people who are exercising some economic activity under the parameters that are not regulated by the regulations, and with this they contribute to social inequality and the low rate of contributors to the income and declarations regime becoming an obvious tax evasion. The implementation of monotributo is a model brought or copied from other countries, but bring it to Colombia, could not have thought that the phenomenon and its characteristics to those of the other countries were equal to those of Colombia since each country have problems of informality and different culture, for which coupling a model was not enough just to have the reference of the positive results of other countries, but to have taken into account the referents and complexities of the new system to have applied it here in Colombia.
Beneficios Tributarios en el sector minero entre Colombia y Perú
(Universidad Santiago de Cali, 2020) Bueno Riascos, Luisa Solanyi; Valverde Valencia, José Jonathan; Gómez Racines, Ligia
This work has the general objective of describing the tax benefits and their impact on tax collection, specifically in the mining sector, making a comparison between Colombia and Peru to carry out this study, the descriptive research tool was used as a methodology. Generally there is a lack of knowledge or a series of questions about the contributions that mining makes to the economy and society, some imply that companies engaged in mining pay a minimum rate of taxes compared to other economic sectors, among other manifestations, it is said. which is one of the activities that does the most damage to the environment without having any type of regulation or control by relevant entities. In this parallel investigation where the countries of Colombia and Peru were taken as a reference, we present information revealing the important contribution of the mining sector to their national economies and the benefits and tax incentives according to the regulations of each country. It begins by knowing the background of each country, the periodic evolution of mining activity and the incidences of different cultures in mimes. The participation of mining and other economic sectors in tax payments to the treasury is compared, with the participation of these sectors in GDP, it is calculated that the tax burden of mining is greater compared to other economic sectors. Some sources of information show that in addition to these large contributions from the mining sector, there are other contributions that affect the financing of public investment, but the mismanagement of the resources of public entities has resulted in projects that are not profitable or have minimal social impacts, due to This reason is the perception that society has regarding the social commitment of mining entities. Finally, this research concludes with making some recommendations to improve the tax regime and social perception in the face of the alleged tax inequality compared to other economic sectors; and lastly, to make clear that the fiscal resources obtained by the mining sector must be used appropriately in social and environmental commitment
Efectos fiscales del impuesto sobre las ganancias bajo estándar internacional en los estados financieros y la declaración de renta
(Universidad Santiago de Cali, 2019) Hernández Zapata, Deisy Rocio; Álzate López, Fabio
In order to deepen the management of the deferred tax and its financial and tax impact with respect to tax regulation and the new regulatory technical accounting frameworks which establish requirements for their recognition, measurement, presentation, derecognition and disclosure of the financial statements. financial instruments with general purpose, oriented to reflect the real situation of the companies. A research and analysis of the norm NIC 12 and section 29 of NIIF for SMEs was carried out for its application in the components that make up the state of the financial situation identifying the differences that are generated between the accounting and tax values of assets and liabilities for calculation and recognition For the development of the present work, different approaches to the deferred tax were contextualized under concepts, laws and decrees. With this analysis, the main effects, causes and incidences that are generated when measuring and calculating said tax were developed and determined.
La Factura Electrónica en Colombia
(Universidad Santiago de Cali, 2018) Ospina Morales, Yamilec; Góngora Vanegas, Boris
With 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.
Impacto del impuesto nacional al consumo en el sector de bares y restaurantes en Colombia
(Universidad Santiago de Cali, 2019) Arévalo Reina, Diana Patricia; Montoya Blanco. Philipp Alexis; Moreno Soto, Juan Carlos
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
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, Ricardo
In 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.
Mejoras de la administración municipal de Jamundí para fortalecer los ingresos por concepto de impuesto predial unificado entre 2014 a 2017
(Universidad Santiago de Cali, 2019) García Santamaria, Blanca Viviana; Zamora Valencia, Norma Lidia; Álzate López, Fabio
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, Ricardo
Since 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.
Planeación tributaria enfocada en el impuesto del IVA en una empresa productora de ropa quirúrgica desechable
(Universidad Santiago de Cali, 2019) Martínez Vargas, Yury Andrea; Prada Díaz, Alejandro; Gongora Vanegas, Boris
Through this research, we intend to analyze, in the first place, the correct way to recognize economic and tax facts, based on the establishment of a certain and currently enforceable right, that is, at the moment in which these events take place. In addition, the existing tax legislation must be taken into account in relation to tax events that are carried out in a company aimed at materializing correctly the payments collected as taxes, for example VAT. As the object of this investigation to demonstrate a problem related to the cash flow that companies receive, the company producer of disposable surgical clothing whose social purpose is related to the health sector is taken and due to this has been damaged by the inopportune payment by the company. of those health entities that do not fulfill their obligations with the company producer of disposable surgical clothing in a timely manner and that do not allow an efficient operation of the company. Taking into account the above, it is necessary to emphasize that although there are various contractual and even legal solutions such as factoring, leasing and even guardianship contracts, the additional cost that comes with realizing them becomes difficult solutions. application. However, the problem for which the health sector is inopportune in the payment of "debts" is very relevant since, from Law 100 and some decisions of the Constitutional Court (which recognizes health as a fundamental right related to life) with erga omnes effects (for all), have been substantial and the main detonator of the budget deficit that these companies have since the priority for those is to comply with the legislation and the demands of guardianship, rather than with their contractual obligations The consequence for companies that fail to comply is that their cash flow is deficient and therefore meet their tax obligations as the value added tax (VAT) that must be paid since the activities within its corporate purpose require it .
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, Ricardo
Companies 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.
Propuesta de ventajas y desventajas del ejercicio tributario que adquiere la empresa Acompavial SAS, acogiéndose al régimen simple de tributación frente al régimen ordinario actual
(Universidad Santiago de Cali, 2020) Millan Ramírez, Lina Marcela; Plaza Salas, Claudia Lorena; Góngora Vanegas, Boris (Director)
Since the premise of avoiding the informality that is currently reflected in the country, and under Law 1943 of 2018, the so-called monotax is modified and the new Simple Taxation Regime is given, which arrives to solve the economic burdens and prosecutors of companies and the country. The present study in particular addresses this issue from the perspective of the impacts generated by the transition to the simple tax regime in the company Acompañamientos Viales Del Pacífico S.A.S. This organization is a company by Simplified Shares, responsible for VAT, with its headquarters located in Palmira, Municipality of Valle del Cauca, which assesses its possibility of moving to the Simple Regime, so it is necessary to conduct a detailed study of the benefits real of this regime; As a result of the process of analysis of this case, the company evaluates advantages and disadvantages that it can obtain if it benefits from this regime.
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, Ricardo
In 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.
Retos de la reforma tributaria ley 1819 de 2016 para una persona natural declarante de renta
(Universidad Santiago de Cali, 2018) Angulo García, Leidy Jennifer; Collazos Benavides, Lina María; Gongora Vanegas, Boris
In the following study, the main objective was to identify the challenges of the tax reform in the natural person at the time of preparing and submitting the income statement, by means of three variables that express the challenges that this must face in the environment and in tax matters. With this approach, a comparative analysis of the tax reform is carried out: Law 1739 of 2014 versus the reform of Law 1819 of 2016. Different meanings are presented on tax evasion and arguments for the efficiency of the tax reform are presented - Law 1819 of 2016. A comparison between the tax reform is made Law 1739 of 2014 and the tax reform - Law 1819 of 2016. Figures of the fiscal balance and fiscal expenditure are taken to identify the correlation that exists between the data and the object of study. Finally, the reasons for the ignorance of the tax reform in a natural person and the consequence that this brings about evasion are justified. The study allows to conclude that the constant changes in the tax reform are due to inefficiency in tax matters, fiscal deficit and evasion, assuming the tax burden of taxpayers.
Viabilidad que tendría la Asociación Deportivo Cali al escindir su patrimonio parcialmente para reducir el impacto tributario y financiero
(Universidad Santiago de Cali, 2019) Valor Espinosa, Luis Guillermo; Parra Palacios, Edwar Antonio; Álzate López, Fabio

Browse

Browsing Especialización en Gerencia Tributaria by Title

Results Per Page

Sort Options