Contaduría Pública
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Item Análisis a procesos sancionatorios formato 1732 relevancia tributaria vigencia 2016 y formato 2516 vs formulario 110(Universidad Santiago de Cali, 2020) Bedoya Gálvez, Claudia Liliana; Tovar Ardila, Maryury; Gongora Vanegas, BorisReconciliations allow the consolidation of accounting book records with calculations made in the income statement, thus identifying differences resulting from the record control. It originates through the decree implemented in 2017 issued by the Ministry of Finance and Public Credit, Article 772-1 E.T Decree 1998 of 2017 is approved and regulated. The purpose of this investigative work is to strengthen knowledge and identify how harmful and relevant it is for the taxpayer, because it minimizes the risk of incurring errors in tax returns, avoiding cost overruns derived from the correction of said errors and penalties in the preparation of form 110 and form 2516. The results show that the taxpayer must comply with control elements that constitute the tax conciliation. There are two ways to issue the report: through the (SIE) the taxpayers who must do it and display it when required by the DIAN, prioritize the technical specifications, deadlines and conditions for the conciliation report under resolution 20 of 28 of march 2018. According to the entire technical process, the differences between accounting and tax information are established: Permanent differences, those that are not reversed in periods later and temporary that are the product of reversal in future periods and that is related. In conclusion, taxpayers must comply with basic aspects to carry out a legal and successful tax conciliation. Numeral 2 of article 1.7.1 (DUR) 1625 of 2016 in Tax Matters.Item Análisis comparado de los efectos económicos generados por la implementación de la facturación electrónica en algunos países de Latinoamérica(Universidad Santiago de Cali, 2019) Campo, María Isabel; Quintero Sánchez, Noer YulmaThis final report aims to raise awareness of the economic effects generated by the implementation of electronic invoicing in some Latin American countries, as well as to show the main advantages and disadvantages that the process brings. This research found a sample of 50 public accountants from the city of Cali, also conducted two interviews with Mr. Edison Ordoñez Tello and Erick González (fiscal reviewers) and according to the results of the field work, the main advantages that the implementation of electronic invoicing brings are: cost savings, process efficiency, environmental conservation and avoidance control, among others. As for the main disadvantages, unemployment, costly updates and the risk of viruses. According to the experiences of Latin American countries where considerable progress has already been made in the subject, it must be considered that for the companies and accountants that work in them it is important and necessary that they are adequately trained and advised in billing electronics as well as getting the right technology provider based on company size and billing volume, so it's a good time not to wait the last time or deadline to do so because of the challenges and challenges that implementation entails.Item Análisis comparativo de la sección 28 sobre beneficios a los empleados de las NIIF para pymes en Colombia, México, Perú, Argentina y Ecuador(Universidad Santiago de Cali, 2019) Suarez Contreras, Iruah Stella; Ocampo Delgado, Juan Sebastián; Gálvez Monsalve, Jhon FredyItem Análisis de casos de la competitividad de cinco pymes de la industria de la comunicación y artes gráficas del Valle del Cauca, afiliadas a Andigraf Diciembre 2018(Universidad Santiago de Cali, 2019) Bedoya Jiménez, Jessee Alejandra; Bravo García, SauloItem Análisis de la evasión de impuestos en materia laboral en Colombia(Universidad Santiago de Cali, 2019) Solis Angulo, Brijith Vanessa; Góngora Vanegas, Boris; Escobar Cabrera, Julio CesarTax evasion is based on labor matters in Colombia. The objective of this investigation is to analyze the tax evasion of labor matters in Colombia. This research was carried out based on documents in electronic databases. The results of this investigation indicate that tax evasion in Colombia is one of the taxes that most worries the tax authority. This shows the attitude of people towards the obligation in labor matters by the employerItem Análisis de la gestión financiera como aporte a la productividad, en pymes industriales colombianas (2015-2019)(Universidad Santiago de Cali, 2020) Orobio Bonilla, Jamel; Landázuri Cortes, John Jader; Mina Naranjo, Juan Camilo; Astudillo Villegas, RicardoIn this work, the objective of analyzing financial management as a contribution to productivity was proposed in SMEs in the industrial sector of Colombia, in the last five years. For this, a qualitative approach was used, through a descriptive non-experimental study; the sample corresponded to 387 industrial SMEs found in Colombia, according to figures from the Chamber of Commerce; the sources used for the collection of information were secondary. The results identified the main financial characteristics of the SMEs under study; secondly, the business factors that have influenced financial management were determined; Finally, the financial strategies that lead to industrial SMEs to greater productivity were reviewed. It was concluded that financial management has made a great contribution to the productivity of SMEs in the industrial sector in the last five years, insofar as it means that these organizations can carry out the pertinent actions, in accordance with the real situation they must face, thus generating greater productivity.Item Análisis de la implementación de la facturación electrónica en Colombia(Universidad Santiago de Cali, 2019) Castaño Velásquez, Paola; Ramírez Bolaños, Thamy MarcelaThe purpose of this research was to analyze the implementation of electronic invoicing in Colombia. This research was carried out initially using secondary sources represented by documents such as books and magazine articles both printed and digital and the technique used was the literature review. Subsequently, the experts in the field were used as primary source, who will be surveyed. The research results show the analysis of the regulations for electronic invoicing in Colombia; knowledge of the assessment of the implementation of electronic invoicing in Colombia by some experts in the field and the formulation of proposals for the improvement of the implementation of electronic invoicing in Colombia. Finally, the respective conclusions will be presented that are related to the development derived from the analysis of the implementation of electronic invoicing in Colombia.Item Análisis de la importancia de los procesos de auditoria en los sistemas ERP, participes en los movimientos contables de una compañía caleña(Universidad Santiago de Cali, 2019) Aux Giraldo, Juan DavidIn the following preliminary draft, the importance of periodic audits to the information systems in electronic environments of the companies is highlighted, since this is where there is an evident risk of generating erroneous data in the company's financial information; where the role of the auditor focuses, in carrying out the multilateral review between physical processes and electronic processes, a need created from the computer evolution, where the volumes of information require structuring a database network in which the auditor must have the knowledge of how to evaluate these databases to issue a comprehensive audit report and demonstrate that the figures obtained in the financial statements are reliable, accurate and their data collection and incorporation in the financial statements complied with the accounting policies of the company The assurance of the information not only consists of the reliability of the financial statements, as has been explained, but also in the protection and encryption of the company's data where the losses or kidnappings of the information are mitigated by ill-intentioned third parties, all These domains are essential in today's accountant and auditor to be a competent and integral professional that helps the industry to make decisions based on the transparency that characterizes the profession.Item Análisis de la imposición tributaria como principal causa de la evasión del impuesto al valor agregado en Colombia periodo 2000-2019(Universidad Santiago de Cali, 2020) Alomía Hurtado, Diana Marcela; Martínez Gómez, Adrián Camilo; Castaño Muñoz, Leydy Geovana; Góngora Vanegas, BorisThe purpose of the investigation was to determine the main causes of tax evasion, including the problem of tax pressure as a trigger. For the study, data on tax collection for income tax and VAT value added tax between the years 2000 to 2019 was used, as well as a documentary analysis of the main studies that have alluded to the subject. The results show that despite the effort by the Colombian State to increase the tax base, which was reflected in the sustained increase in the period of analysis, the figures are not significant in terms of tax collection as a percentage of GDP when compared with other countries in the region, which can be explained by factors such as: little flexibility in the tax system, high tax burden for natural and legal persons, high levels of informality, legal loopholes in Colombian legislation, and finally the existence of incentives economic not to pay; All these factors motivate taxpayers to commit acts of tax evasion and affect by default the fiscal and financial stability of the tax system.Item Análisis de la incidencia de las NIIF pymes en la propiedad planta y equipo en una empresa de manjares y productos Santiago de Cali(Universidad Santiago de Cali, 2019) Agredo Sánchez, Cindy Fernanda; Roldán Heredia, Jenni StelaItem Análisis de la sobretasa ambiental en el municipio de Santiago de Cali(Universidad Santiago de Cali, 2019) Rivillas Masso, Daniela; Gongora Vanegas, BorisThe environmental surcharge is one of the most important sources of resources for environmental investment. The purpose of this investigation was to analyze the environmental surcharge in the Municipality of Santiago de Cali. The work has been made based on the review of documents in digital databases and verified web pages. The results found that were Law 99 of 1993 that legally authorized the surcharge for the protection of ecosystems, this is collected through the Unified Property Tax, a whole natural or legal person who owns or owns land established in the municipality, and it is intended for the execution of programs and projects for the protection or restoration of the environment and renewable natural resources. In conclusion, this research is about a tax that is aimed at repairing and preventing environmental damage that is not directly related to the activity or the encumbered asset, through the participation of different institutions that are it aims to be effective in the management of financial resources.Item Análisis de la tasa retributiva por contaminación del recurso hídrico en Colombia(Universidad Santiago de Cali, 2019) Molina Galeano, Maryudi; Rodríguez Cadena, Juan Camilo; Varela Arteaga, Daniela; Góngora Vanegas, Boris; Escobar Cabrera, Julio CésarThe contamination of the water resource in Colombia led environmental authorities to create mechanisms such as the remuneration rate to incentivize the change in the behavior of companies and citizens. The purpose of this investigation was to analyze the remuneration rate for contamination of water resources in Colombia. This work was done based on the revision of secondary documents in electronic databases. The results show that the remuneration rate could be more effective if the municipalities have greater knowledge about the calculation and collection of the same, since it is they who carry out a higher percentage of discharges, also allocate a greater proportion of the resources collected for this concept to the monitoring, conservation and study of water because both only 10% is allocated for this purpose. In conclusion, the remuneration rate is an instrument that, when applied correctly, helps to stimulate the adequate use of the water resource and brings significant sales from an economic, environmental, collection and financial point of view in the conservation and care of water sourcesItem Análisis de la trascendencia que ha generado el régimen simple tributario en Colombia(Universidad Santiago de Cali, 2020) Cantillo Bolaños, Yuli Andrea; Cardona Cabrera, Daniela; Rodríguez Montero, Luz Adriana; Góngora Vanegas, BorisIn this article, the importance of the simple tax regime in Colombia will be made known, in order to understand and investigate the advantages and disadvantages, taking into account the requirements that the taxpayer must have to opt for this regime.The purpose of this research was to analyze the transcendence generated by the simple tax regime in Colombia, which was carried out through the revision of documents in electronic databases, laws and articles that help to clarify the doubts related to the subject. The results show that this regime constituted initially in the law of financing replacing the monotax was declared inexequible giving place at the end of 2019 to the law 2010, where this scheme aims to simplify and facilitate compliance with tax burdens, encourage formalization and reduce the formal and substantial burden on the taxpayer. In conclusion, this article seeks to analyze the import of this new regime in Colombia, investigating every event since the constitution.Item “Análisis de la trascendencia tecnológica en la gestión de la información contable”(Universidad Santiago de Cali, 2020) Serna Montoya, Jair; Gòngora, IvonInformation systems (SI) have contributed in institutional decision making, as well as in its role as facilitators of organizational knowledge management, since they finally focus the information towards external users who, based on them, determine what the direction will be or projection of the entity in a certain time. In that sense, information technology is a tool that facilitates the accounting function that links issuers and recipients of reports inside and outside organizations. Technology in the management of accounting information has an influence on human and productive resources, since it facilitates the improvement of product quality, the selection of suppliers, the productivity of human resources, allows greater and better control of the business and leads to the highest profit. Consequently, ICTs allow improving business coordination tasks, reducing downtime and other costs associated with the company's relations with its environment. This is effectively an organizational advantage that allows the accountant to transmit instantly and at a low cost the information necessary to make compatible the plans of the different agents responsible for carrying out the large number of activities that involve most productive processes.Item Análisis de la tributación de las etnias indígenas y afrocolombianas de Colombia(Universidad Santiago de Cali, 2019) Cortes Reyes, Yuri Marcela; Sánchez Fernández, María Fernanda; Gongora Vanegas, BorisThe purpose of this work was to analyze the taxation of indigenous and Afro-Colombian ethnic groups in Colombia. The work was carried out based on review of documents in electronic databases. The results show that even though the indigenous council associations are not taxpayers, they are required to submit a declaration of income and assets. According to concept No. 35673 of 2000, although it is true that by provision of article 22 of the ET, they are not contributors to the Income Tax and Supplementary, the Indigenous Cabildos, does not mean that these subjects do not have the quality of agents of withholding by way of income tax, which falls under article 368 of the same legal system. In conclusion, the rights of the ethnic groups were established in tax aspects that are not widely distributedItem Análisis de las novedades tributarias desde el aislamiento nacional (PAEF - exención especial del IVA exclusión del IVA- reducción tasa impoconsumo)(Universidad Santiago de Cali, 2020) Pineda Rodríguez, Ana Milena; Aranda Correa, Erika Girley; Gongora Vanegas, BorisThe year 2020 has reached a great determinant worldwide and it is the entire world is facing the state of emergency produced by the Covid-19, which has ended a large number of lives, with its approach, the economic system was strongly impacted, therefore, the tax system is adjusted to propose measures that alleviate in certain determining ways that the economic sector faces, therefore, the purpose of this research was to analyze tax developments (PAEF - Special VAT Exemption - VAT Exclusion - Impoconsumption Rate Reduction) imposed by the national government, likewise, this work was carried out from the review of documents such as the legislative decrees established to announce the measures, and the different entities of government and presidential support. The results shown by the measures have a wide variety of determinants aimed at reactivating trade progressively, considering the employability of Colombian workers and strengthening the sustainability of companies that affect the tax system. In conclusion, the main considerations will be identified of these measures, as well as their purpose and the population to which it is directed, facilitating understanding the relief that these actions of the tax sector promise to the economy and the sustainability of the employability of people who support the majority of Colombian households, paying Thus, to the strengthening of trade in crisis season, this sector is attributed the greatest contribution in terms of taxes.Item Análisis de los beneficios del monotributo en Colombia(Universidad Santiago de Cali, 2019) Caicedo Agudelo, Catherine; Fernández Medina, Dora CarmenzaThis research paper analyzes the benefits of Monotributo for taxpayers who benefit from this new mechanism of taxation, a mechanism that was created with the purpose of simplifying tax procedures, improving taxation and promoting formalization. The Monotributo is an optional and alternative tax for small merchants who declare income and are not required to invoice with IVA, which was created through the Tax Reform Act 1819 of December 2016, which brought changes to modernize the tax system, with In order to mark simplicity, progressivity and equity. This research is divided into three sections, the first section identifies the regulations that apply to those who take advantage of the Monotributo, where doubts are clarified with respect to the taxpayers' classification, the second section refers to the benefits for those who take refuge to the Monotributo, in which the advantages that this mechanism brings are described in a comprehensible form and in the third section the fiscal impacts generated by the Monotributo for the future are determined for the National Government, exposing widely the effects that this new mechanism will bring to the control to our country.Item Análisis de los beneficios tributarios por inversión ambiental de las empresas en Colombia(Universidad Santiago de Cali, 2019) Tenorio Aristizábal, Iveth Johana; Sánchez Morales, Scarlet Daniela; Sánchez Rivas, Karen Eugenia; Góngora vanegas , BorisTax Incentives have traditionally been used as a Public Policy tool so that society and companies are aware of the importance of caring for and preserving the environment. The purpose of this research was the analysis of the legal provisions on Tax Benefits for environmental investments granted by the National Government to Colombian companies that seek to ensure the protection of the Environment, the preservation of nature and the conservation of environmental heritage. The work was carried out based on the review and analysis of documents based on electronic information, articles, essays, laws and decrees that allowed us to orient ourselves to the different norms related to Tax Benefits or Incentives for companies in the country of Colombia. 3 The results show that these entities can benefit from taxation by making voluntary investments for the contribution of the environment, in order to take care of the ecosystem and find a balance or find a balance between society and the environment. In conclusion it is important that companies in the country of Colombia make voluntary investments to the environment because in addition to having tax benefits they also have ecological and social benefits because this action of the companies, contributes a lot to the care and preservation of the environment, also having as Benefit for legal persons also for the whole society, since it mainly acquires awareness, corporate social responsibility and they know how important the care of the environment is and this brings a lot to the country in its cultural growthItem Análisis de los cambios al aplicar NIIF para pymes en Colombia en el reconocimiento de propiedad, planta y equipo(Universidad Santiago de Cali, 2019) Clavijo Moscoso, José Ancizar; Díaz Ruiz, David EnriqueColombia has opted to implement international financial reporting standards (IFRS), which proposes a convergence based on what was planted with Law 1314 of 2009, which would be a significant change, but at the same time will increase the confidence of the users of the information and It will improve relationships worldy. Specifically for the adoption in terms of Property, Plant and Equipment will be an arduous task, since it is necessary for companies in general to reclassify their assets according to the standards provided through this adoption with the purpose of reflecting clear and efficient information in order to enhance decision taking. For this reason, an analysis is applied (taking as a reference a descriptive methodology) of the changes obtained throughout the adoption of the IFRS based on any modification provided by Generally Accepted Accounting Principles, which are fundamentals in the Colombian accounting field of the last decade. After carrying out the previous analysis, the identification and recognition of the changes occurred, it is understood that this adoption obliges companies in Colombia to modify and / or replace the standards in which they were subject by the previous law and adapt to the change in the new ones, taking as main object that the property of a good is not determined by its ownership but rather by the productivity it generates for the company and the degree of profitability that it produces to the businessmen, all in order to show an economic reality .Item Análisis de los cambios del IVA partiendo de la ley 1607 de 2012(Universidad Santiago de Cali, 2020) Contecha Quintero, Hersson Javier; Marín Terán, Dennis Gisela; Gongora Vanegas, BorisThe following research analyzes the value added tax in Colombia from a position of changes through the tax reform of Law 1607 of 2012, its evolution distorts its philosophy with the most recent history of the country, thus giving a panorama of uncertainty for the economy and commerce in general. The work was carried out from the review of documents in Scopus electronic databases, the USC repositorio and academic google and then a documentary analysis was made. The studies show a contrast of what the State proposed as an objective in Law 1607 of 2012, which was to reduce the unemployment rate, inequality and increase income with what was carried out in the tax reform, to result in a tax impact , we continue to expect a VAT that adapts to the current reality.To obtain a better collection, various aspects of fiscal policies must be evaluated as stated by the academy and some experts on the subject, a fundamental reform that allows: a) structuring and integrate the sectors of the national economy so that the effect of the additions and modifications in the articles and paragraphs in the VAT components does not occur, b) the reduction of the exemption list c) the expansion of the tax base, d) a discount for the acquisition of capital goods.