Contaduría Pública

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

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Factores que inciden en la evasión del impuesto de renta personas naturales, caso modelos webcam
(Universidad Santiago de Cali, 2024) Serna Reyes, Angie Lorena; Orozco Camacho, Camilo; Valverde Ordoñez, Camilo; Gongora Lemos, Ivonne
Today, the tax collection is essential for the economic and social development of a country. Therefore, the understanding and implementation of strategies by DIAN, The issuing of tax rules by central government should be aimed at combating tax evasion. In this regard, natural and legal persons resident in Colombia must comply with the regulatory frameworks governing their activities; such is the case of people with independent services as webcam models, which have a targeted tax regime for natural persons in the collection of income tax payable as a result of the increase in their income over a period The Commission has not yet taken a decision on the matter. Therefore, the purpose of this research is to analyze the tax process applicable to natural persons in income tax in independent webcam modeling activities in Colombia, which do not have a specific tax framework for their activity. This research applied an exploratory and qualitative method, and a type of descriptive and documentary study, analyzing the processes of tax collection on income tax in Colombia, collecting secondary information by searching databases such as Sciencedirect, Scielo, Universidad Santiago de Cali repository, together with data collected from websites such as DIAN, etc. The results showed that people who engage in activities of webcam modeling services fall under the tax regulations for the income statement for natural persons if meet the requirements described in the Tax Statute. In this research it can be concluded that the main focus of tax evasion in Colombia for the case of natural persons who engage in webcam modeling activities, The focus is on the absence of specific legislation regulating this type of income.
Efecto fiscal de la ley de emprendimiento en Colombia
(2021) Montaño López, Verónica
This article reveals the importance of the tax effect in the Entrepreneurship Law in Colombia, in order to know what opportunities this law offers for those entrepreneurs, innovators, naming those tax benefits and in turn know how the national government benefits.
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, Boris
In 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.
Propuesta de formación especializada en la comuna 20 de la ciudad de Cali para incentivar el emprendimiento y la economía colaborativa en el año 2020
(Universidad Santiago de Cali, 2020) Muñoz Insuasti, Valentina; Villegas Rojas, Juan José; Aguirre Solis, Laura Camila; Moreno Gutiérrez, José Luis
The objective of this proposal is to promote entrepreneurship in Integral Beauty of the inhabitants of commune 20 of the city of Santiago de Cali in 2020. The type of investigation will be explanatory as it exposes the causal relationship, that is, the problem under investigation and its causes. We consider that the proposal is viable because it will promote the union of the network of volunteers and beneficiaries, also due to the formation of human capital, the creation of productive units and the strengthening that the enterprise will have in the 20 district of Cali through follow-up and accompaniment. Additionally, the commune will benefit from the development of the project due to the easy access to education through the courses offered, it would also generate a high profile of the inhabitants and decrease the% of unemployment in general.
Consideraciones de los paraísos fiscales en materia tributaria para países como Colombia
(Universidad Santiago de Cali, 2020) Domínguez Gutiérrez, Valentina; Gálvez Tulcan, María Isabel; Legro Núñez, Yessica Janeth; Góngora Vanegas, Boris
This article was developed with the purpose of investigating the management of tax havens in Colombia. The objective of this research was to analyze the considerations of tax havens in tax matters for countries like Colombia; where it was investigated on the processes of fiscal control exercised by Colombia over tax havens; on the aspects shown by the norm according to the tax havens that Colombia has for the fight against tax evasion; and on the results of the Colombian fiscal position in the environment of tax havens. A methodology was used with a type of interpretive and descriptive study to be able to investigate economic and tax events that are triggered when carrying out operations with commercial allied tax havens of Colombia; A review of documents was performed in electronic databases such as USC, Udea, Juriscol, CES, Dialnet, Riuma, Javeriana, OECD, and CEF. The results showed that the process of fiscal control that Colombia exercises over tax havens is based on the management of compliance with each of the regulations that exist in the country in relation to special jurisdictions in countries called tax havens, with the purpose that the authorities can exercise control of the resources that Colombians invest in those places.
Análisis del sistema de información electrónica Régimen Tributario Especial SIE RTE
(Universidad Santiago de Cali, 2020) Córdoba rosero, Nury; Bermúdez López, Angie Lorena; Londoño Moreno, Alex Andrés; Góngora Vanegas, Boris
In the electronic information system special tax regime SIE RTE are the different companies belonging to this regime, by which they enjoy a series of tax benefits which some companies do not belong to this regime, the purpose is to make known the different benefits with respect to companies that meet the requirements to belong to this tax regime. For the development of the work, the regulations are taken as reference (resolution 19 of March 28, 2018); In conclusion, we will be able to identify the companies belonging to the special tax regime and how they meet the requirements to carry out the step-by-step process of the financial information system.
Desarrollo de un manual de procesos óptimo, oportuno y actualizado en el área de cuentas por pagar para las instituciones prestadoras de salud (IPS) ubicadas en florida Valle del Cauca
(Universidad Santiago de Cali, 2020) Cuenú Mancilla, Marlyn Jhoanna; Ramírez Chagüendo, Hayder Emelyn; Manchabajoy Meza, Melissa; Góngora Vanegas, Boris
The present work consists of the development of an optimal, timely and updated manual of processes in the accounts payable area for the health care institutions (ips) located in Florida Valle del Cauca, since there is a significant deficiency in some of the administrative processes and the due process that is given to the invoices of the suppliers and their timely payment, the company has reflected the efficient and effective lack of internal processes since the invoice arrives at the company until the moment of your payment. What is intended with this investigation and with the direct observation of the problem, is to propose a series of alternatives to the company in its internal process with guidelines for receiving the necessary documents in the respective areas, for the proper generation of payments to third parties, to establish control and management of said documents. The aforementioned allowed giving the guidelines of a practical manual that serves as a support to regulate the procedures of the area, having the regulations and essential tools for the exercise of health operations.
Implementación de criterios, condiciones, reglas que deben tener en cuenta las entidades del Estado para la definición e implementación de las políticas para deterioro de cartera
(Universidad Santiago de Cali, 2020) Angulo Yesquen, Marleny; Bonilla Zúñiga, Cristian Camilo; Valencia Suarez, Alejandro; Góngora Vanegas, Boris
The purpose of this research is to implement the criteria, conditions, and rules that must be taken into account by State Entities, for the definition and implementation of policies for Portfolio Impairment under financial reporting standards. Our research is descriptive, taking existing information as a starting point, additionally, electronic data works from the Scencedirect, Scopus and USC repositorio were taken as a reference, which has been collected, classified and analyzed for the preparation of this article. The results show relevant information on the determination and application of the policies for Portfolio Impairment that must be determined and followed within the Territorial Entities to guarantee the collection of tax and non-tax income. The definition and determination of policies are given so that organizations adhere to guidelines from which the activities inherent to the fulfillment of the objectives should be focused.The State Entities, through the Secretariats of Finance, administer this income, from the money that taxpayers are obliged to pay as they are responsible, from various activities that they carry out or that they are obliged to pay for different acts performed and that are subject to some type of tax, in this sense the determination of policies to deteriorate the portfolio must be framed in guidelines that allow recovering those income not received in a timely manner from the taxpayers and avoid the recognition of accounts receivable in order not to decrease the book value of these accounts (accounts receivable).
Propuesta de asesorías contables y financieras para los pequeños comerciantes del municipio de Pizarro (Choco) para el año 2021
(Universidad Santiago de Cali, 2020) Viveros Mosquera, María Vicky; Oliva Vásquez, Juan Pablo; Quintero Arroyave, María Dayana; Vargas Calderón, Diego Fernando
The small merchants of the municipality of Pizarro (Chocó), have been fundamental in the development of the community in terms of food supply, giving a better quality of life to the population since being a remote region and forgotten by the government, it lacks Many townships depend on many economic and nutritional needs for their supply. It is not a secret for many, that this does not have an accounting culture; many of the people who get a business do not know how to keep good accounting, much less how they can improve their incomTherefore, with the use of the Logical Framework Methodology it is intended to provide a proposal of accounting and financial advice as a potential tool to solve problems derived from the commercial activities that the Municipality of Pizarro (Chocó) currently presents, this tool facilitates and minimizes the risks of economic activities for merchants and the progress of the municipality. When evaluating the required budget, it is possible to identify that due to all the economic factors presented by the community, this project would be viable from the community point of view.
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, Boris
The 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.
Análisis del código de ética de la contaduría pública en Colombia frente a los lineamientos del código de ética internacional para contadores (IFAC)
(Universidad Santiago de Cali, 2020) Valencia Bedoya, Magda Lucia; Arriaga Potes, Harold Antonio; Pérez Eraso, Cristina Alicia; Góngora Lemos, Ivonne
This work aims to express the differences between the Code of Ethics that was applied in Colombia with Law 43 of 1990 and the IFAC Code of Ethics, represented in the International Standards on Auditing, where the instruments offered by the International Standards are shown. Information Auditing and Assurance (NIAS) to avoid fraudulent accounting acts in a mercantile environment as corrupt as the Colombian one. The Public Accounting, is a profession that must be exercised by committed professionals, based on ethical principles enshrined in Law 43 of 1990, regardless of the level of complexity of the work to be performed, preserving its spiritual essence where a moral conscience is highlighted, a professional attitude and total mental independence. However, in the Colombian business environment, fraud has compromised the work of the Public Accountant, especially in the acts of corruption, violating the principles of objectivity, independence and integrity, in which the behaviors most sanctioned by the Central Board can be evidenced. of Accountants, among which the following stand out: public faith, violation of the regime of disabilities, incompatibilities and conflict of interest, and the undue retention of documents and accounting information. In this sense, the Code of Ethics of the International Federation of Accountants (IFAC) complements Law 43 of 1990, provides tools that allow the accounting professional to identify the threats to which they may be exposed and thus apply a series of safeguards to reduce them to an acceptable level, trying to carry out work with a minimum of error or fraud.
Consideraciones sobre facturación electrónica, hacia donde vamos
(Universidad Santiago de Cali, 2020) Millán Bastidas, Luz Ángela; Gustin Rivera, Andrey; Valencia Ramírez, Brayan Alexander; Góngora Vanegas, Boris
Implementing electronic invoicing at present is a condition that the government imposes in order to intervene and control tax evasion, in turn accessing information reported by taxpayers in a precise and timely manner, in addition to its implementation would lead to a notable collection. The purpose of this research is to consider about electronic invoicing, where we are going, taking into account that it is an advantage and update benefit that facilitates access to information. The aim is to reduce interoperability by generating greater fiscal and tax control for the regulatory body DIAN. The work was carried out based on the review of documents in electronic databases, secondary sources based on documents such as books, magazine articles, degree papers were used, and then a documentary analysis was carried out. The results show the reason why an electronic invoicing model should be implemented as a whole that enables the objectives of controlling evasion to be met and which implies a benefit for system users.
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 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, Ricardo
In 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.
Propuesta de un sistema de información contable para pequeños negocios del sector droguerías y farmacias ubicadas en Santiago de Cali, caso de estudio: comuna 7
(Universidad Santiago de Cali, 2020) Chamorro González, Diana Lizeth; Coime, Jamerson; Góngora Lemos, Ivonne
The objective of this work is to propose an accounting information system for small businesses in the drugstore and pharmacy sector located in Santiago de Cali. At the methodological level, a descriptive study was used. Bibliographic review and interviews were used as techniques. These were applied to a group of 15 drug store managers from community 7 in Cali. The interview included a questionnaire to identify compliance with requirements. As reported by the administrators consulted, the main processes common to this type of business were evident. The following were established as the most relevant: purchasing process, sales process, payment to suppliers, reimbursement of petty cash, payroll and fixed payments. Based on the processes and the situation found in the formulation of the policies and procedures required by the micro-businesses in the drugstore sector, these are stated in the nature of their processes and the guidelines of the demanding International Financial Reporting Standards (IFRS). In this way, for each one, there are guiding principles that guide decision-making while being a benchmark for control. It is considered to define aspects that facilitate its execution such as objectives, scope, policies, supporting documents and the activities that make up the operating procedure.
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, Saulo
Evaluación económica 2017-2019 y plan estratégico a mediano plazo de la corporación para la recreación popular de Cali
(Universidad Santiago de Cali, 2020) Ayala Otoba, Gustavo Adolfo; García Correa, Jorge Steven; Aragón López, Karen Tatiana; Baracaldo Pinto, Victor Manuel
This work describes an economic evaluation (2017 2019) and the medium-term strategic plan of the Corporation for Popular Recreation in Cali, which began with an analysis of its external and competitive environment, where it was determined that the company presents significant threats economic, political and social impacts that impact its sustainability, due to the conjuncture generated by the Covid-19 pandemic. Subsequently, its internal aspects were analyzed, where it was identified that the company has more weaknesses than strengths, given its robust organizational structure. However, its economic situation worries, because in the last three years their income and profits have been decreasing, in addition to the impact that the pendemic will generate in 2020, for which exact data is not known.Finally, the strategic diagnosis was made with the DOFA matrix and the evaluation of key success factors, which allowed the formulation of strategies for the company, which focused on strengthening internal processes, staff training, financial aspects and factors. Customer service.
Propuesta para el fortalecimiento de las relaciones entre niños, adolescentes y adultos mayores en la comuna 14 del municipio de Santiago de Cali para el año 2021
(Universidad Santiago de Cali, 2020) Botero Guerrero, Leidy Johana; Cortes Moreno, Carlos Andrés; Rodríguez Carabalí, Cristian Orlando; Vargas Calderón, Diego Fernando
The general objective of this proposal is to promote spaces for participation through intergenerational encounters to the elderly population, children and adolescents of commune 14 of the municipality of Santiago de Cali during the first semester of 2021
Propuesta de mejoramiento en la implementación del nuevo sistema de facturación pos web en una empresa del sector droguería durante el año 2020
(Universidad Santiago de Cali, 2020) Agudelo Bolaños, Lilian Margarita; Saldaña, Leidy Catherine; Urrego Rojas, Luis Alexander; Gongora Vanegas, Boris
This work was carried out with the aim of making a proposal for improvement to the new post-web billing system in a chain of drugstores in the city of Cali during 2020, which is carried out as a type of descriptive study, using the deductive method, where general aspects are analyzed until reaching particular elements.In this sense, the work begins by identifying the different processes involved in the post-web billing interface to accounting, where it was possible to determine that the company has organized its processes with their respective manuals, in addition to having these activities systematized with a basis of robust data, given that the information managed is expensive, considering the large number of branches it has.Subsequently, it proceeded in the development of the diagnosis, in which the main causes that originate the problems in the interface of post-web billing to accounting were identified, despite the fact that the company has adequate compliance with the steps it must take. Among these weaknesses, the lack of knowledge of the collaborators in the new negotiations carried out by the company stands out, as well as the lack of updating of these processes and their parameterization in the information systems.Finally, the respective improvement strategies were proposed, which consisted of training the personnel involved in the billing and accounting activities, in the documentation of the special sales processes, in the modification of the system parameters and in the updating of equipment.
Evasión del impuesto al valor agregado-IVA frente a su aumento de acuerdo con la Ley 1819 de 2016 y su impacto en la economía colombiana
(Universidad Santiago de Cali, 2020) Medina Ferauds, Lizeth Tatiana; Varela Díaz, Ramiro Andrés; Vásquez García, Davidson; Gongora Vanegas, Boris

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