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Item Determinantes en el recaudo del impuesto predial para los años 2019-2023 caso municipio: Trujillo Valle(Universidad Santiago de Cali, 2025) Ramirez Rivera, Indry Johana; Vargas Cardenas, Ana Maria; Martinez Garces, Josnel Hidalgo (Director)The property tax is known as one of the most important taxes for municipal development and improvement, which is administered by the mayor's office. Entity that is responsible for establishing, regulating and managing the collection of this tax based on the cadastral appraisal. In Colombia, this tax is regulated by Law 44 of 1990, which establishes a progressive structure based on the socioeconomic level, the use of the land and the age of the cadastre. In accordance with the above, the object of this work is oriented to the analysis of the determinants in the collection of the property tax in the municipality of Trujillo, Valle del Cauca, focusing its study on the evolution of collection between the years 2019 and 2023, in order to understand the variables that influence the collection of this tax and the strategies implemented to improve its management. In this sense, an analytical and quantitative research method is applied, as well as an exploratory and documentary type of study based on reports from the Mayor's Office of Trujillo, normative sources, supported by consultation methods through the study of documents available in various digital databases such as: Scopus, Redalyc, Google Scholar, repositories of the Santiago de Cali University, Information System of the Single Territorial Form (SISFUT), publications related to the property tax and degree theses based on the topic to be discussed in this article, the help of the collaborators of the Treasury Secretariat of the Municipality of Trujillo, Valle was also counted on. Finally, it was possible to understand how the change in municipal administration (mayor), control policies, cadastral updating and the use of technologies contributed to the evolution in collection, thus reflecting the importance of the property tax for the autonomy and economic sustainability of the municipalityItem Sistema Contable en la Rapitienda “SurtiTodo Ya” ubicada en Santiago de Cali(2026) Chavarriaga Valderrama, Carolina; Gordillo Henao, Isabella; Martínez Garcés, Josnel Hidalgo (Director)This research proposal aims to implement an accounting system for the convenience store “SurtiTodo Ya,” a retail microenterprise established in Santiago de Cali and focused on the distribution of essential consumer goods such as food, beverages, and tobacco products. Specifically, the study seeks to diagnose the business’s accounting and tax needs, develop an accounting policies manual for the preparation and presentation of financial information, and design an accounting system that integrates the sales, purchasing, inventory, treasury, and accounts payable cycles. The research was conducted using a qualitative methodology with a descriptive and exploratory scope through a case study approach, employing semi-structured interviews with the owner, direct observation of the store’s operations, and documentary analysis of the applicable legal framework. The proposal includes the definition of accounting practices aligned with IFRS for SMEs, coordination of internal processes, and evaluation of accounting software alternatives in order to improve record accuracy, facilitate regulatory compliance, and support decision-making, thereby contributing to the formal and sustainable improvement of SurtiTodo Ya convenience store.Item Importancia de la auditoría de costos en el sector azucarero caso: Ingenios Palmira(2025) Diaz Rodríguez, Joaquín; Fonnegra Narvaez, Luz América; Valenzuela Tombe, Nubia Yolanda; Góngora Lemos, Ivonne (Directora)The Valle del Cauca region, particularly the municipality of Palmira, stands out as a strategic center for the cultivation, processing, and marketing of sugarcane. The sugar industry has experienced significant growth, positively impacting the local and national economy. In this regard, it is emphasized that agricultural costs are fundamental to measuring sugarcane production and processing costs. Given this context, cost auditing represents a tool for determining financial management efficiency and improving organizational decision-making. This article aims to analyze the importance of the cost structure of sugarcane companies in Palmira by identifying the most used costing methods and systems in this sector. It aims to verify the efficiency and effectiveness of cost management affecting the production process, as well as its environmental impact in relation to the carbon footprint and greenhouse gas emissions, which affect climate change. For this research, a descriptive methodology based on a literature review and an exploratory approach was used. A bibliographic review of articles and literature from academic databases such as Google Scholar, Dialnet, Scielo, and Redalyc was conducted.Item Análisis de las ventajas del régimen simple de tributación frente a renta ordinaria. Caso: el palacio de las suelas(2024) Lasso Batero, Juan Camilo; Vega Hoyos, Tania Marcela; García López, Juan José; Ospina Aroca, Carlos Iván (Director)Currently, the simplified tax regime is established as an alternative that allows access to tax benefits, redefining the purpose of identifying legal adaptation and implementation of legal requirements that lead to formalization and compliance with tax obligations. In this sense, the identification of the advantages and disadvantages of both regimes. The objective of this work is oriented towards a comparative analysis of the advantages between the simplified tax regime and ordinary income for the company "El Palacio de las Suelas" to determine which of these could be implemented, in addition to formalizing its current situation and complying with a corporate structure. This article applies a qualitative research method, and an exploratory and documentary type of study starting from a budget report, the current situation, tax and economic obligations, the results will be reviewed in proportion to their participation in 4 said company. Supported by consultation methods for obtaining data through the study of documents available in various digital databases such as: Dialnet, Sciencedirect, Scopus, repositories of the University of Santiago de Cali, and secondary sources of information such as: documents, magazines published by the Dirección de Impuestos y Aduanas Nacionales (DIAN). According to the elements that aim to communicate how the research study will be developed.Item Impacto de la banca digital en el sector solidario en Colombia(Universidad Santiago de Cali, 2024) Ponce Mosquera, Camilo; Castro Baltan, Andrés Felipe; Grisales, Diego (Director)Item Propuesta para formalizar a los recicladores de oficio del municipio de Florida Valle a través del aprovechamiento del material TIPO PET(Universidad Santiago de Cali, 2021) Cano Moreno, Yuri Andrea; Guarín Perea, María Sandra; Zapata, Julián David; Moreno Gutiérrez, José LuisColombia is a country with less production and manufacture of products with PET-type material compared to other countries, however, it has a high level of plastic waste and especially PET material, which causes high pollution in rivers, seas and oceans. Colombia contributes negatively to the detriment of the environment, situation that is not different in the municipality of Florida-Valle, where the final disposal of PET-type material waste does not have state monitoring, nor are there formalized or regularized companies that deal with this activity. That is why the following proposal aims to formalize the municipal recyclers taking into account the provisions of Decree 596 of 2016 and also create an inclusive, maintainable and sustainable company, whose financial viability is guaranteed by the commercial dynamics of the sale of the material PET type used, finding the causes of the problem based on the Logical Framework MethodologyItem Implementación de un sistema de información contable para la empresa Confecciones Evelsy y/o Jeremías Mosquera, ubicado en Palmira-valle.(Universidad Santiago de Cali, 2023) Mosquera Angulo, Evelsy; Diaz Cobo, Mariana; Hernández, Yeimi Tatiana; Grisales, DiegoThis research work focuses on the implementation of an accounting information system in the company Confecciones Evelsy and/or Jeremías Mosquera to solve the lack of control in accounting and financial information. The company has evolved rapidly and has developed empirical practices without established parameters, which has led to inconsistencies in inventories, lack of knowledge of profit margins and income levels, among other problems. The study uses data collection techniques to enable the execution of the payment process and mixed study designs are considered. In addition, the key components of the accounting information system are identified and the importance of the interaction and coupling between them is highlighted. The problem formulation focuses on how to implement an effective accounting information system in the company to solve these problems.Item Análisis del régimen sancionatorio de la retención en la fuente en las empresas del sector comercial en Colombia(Universidad Santiago de Cali, 2023) Chamorro Ortega, Andrés Yair; Sánchez Ortiz, Laura Sofía; Valdivieso Castañeda, Stevenson; Obando Fuertes, Fabio AldemarTaxes in Colombia for companies have always been a theme that generates a headache, since tax responsibilities aren´t seen positively for companies; nor as a contribution to the nation, some see it as an unfair and tax burden, all tax processes in Colombia are regulated through the Tax Statute, therefore, given the perception of businessmen, everything that involves tax evasion must be analyzed, in this case of withholding at source since it can generate both economic and fiscal consequences. Over time, governments have developed different mechanisms for the collection and control of taxes and tributes. In the case of Colombia, withholding at source arises as an early collection mechanism in which companies contribute to the country. The purpose of this investigation is to analyze the sanctioning regime of withholding at source in Colombian companies, stressing the importance of assuming the due tax processes to which a company is subjected in its obligation as withholding agent of the tax and customs department. (DIAN), that "ignoring" that all money withheld from a third party is not the profit of the company nor should it be spent, that it is a tax obligation that must be assumed as a withholding agent and that companies must have a suitable accountant that works in order to prevent these shortcomings that in the future will legally harm the company.Item Propuesta de un sistema de control interno para la disminución de glosas y devoluciones en la facturación de la red Suroriente E.S.E. en Santiago de Cali para el año 2023(Universidad Santiago de Cali, 2023) Lopez Gomez, Johan Sebastian; Vidal Torres, David Fernando; Leyton Espinosa, Anderson David; Obando Fuertes, Fabio AldemarThe purpose of this research is to propose an internal control system aimed at reducing glosses and returns in the invoicing of the Red Suroriente E.S.E. of Santiago de Cali., with the purpose of informing the administrative area of the E.S.E. an improvement plan focused on reducing inconsistencies in current billing. Therefore, an area investigation model audit was built by collecting information from internal documents, physical folders and also opinions of the E.S.E staff, it was possible to determine important points for the organization's billing process, identifying the causes of glosses and returns, and thus focus on the processes that generate these failures.Item Procedimientos de control en inventarios para la empresa asados kikos y/o Jhon Espinosa(Universidad Santiago de Cali, 2024) Calderon Espinosa, Nathalia; Mena Bernal, Liseth Ivanova; Gongora Lemos, IvonneCurrently, internal control systems have become fundamental strategic management tools that allow organizations to guarantee the efficiency, transparency and compliance of their operations. These systems not only help minimize risks and prevent fraud, but also facilitate informed decision making by providing accurate and timely information to business leaders. In the case of inventories, internal control is essential in business management. Ensures the accuracy of records with regular physical counting and reconciliation procedures, and minimizes the risk of loss due to theft, damage or accounting errors through appropriate security measures and supervision in handling and storage.The purpose of this work is to present a proposal for control policies and procedures for inventory management in the company Asados Kikos. This initiative will contribute to strengthening the company's operational and financial management, ensuring the accuracy and reliability of stock records. In addition, it will allow the processes of reception, storage and registration of inventories to be optimized, guaranteeing better planning and control of operations.Item Propuesta de un sistema de información contable para el supermercado el propio de Cali, Valle del Cauca(Universidad Santiago de Cali, 2024) Sotelo Ramírez, Natalia Andrea; Arce Cuero, Gloria Amparo; Grisales, DiegoThis document focuses on proposing an accounting information system for the supermarket "El Propio" with the aim of improving financial and operational management through the implementation of a suitable solution. The research is framed within a descriptive and exploratory approach, using a deductive method to analyze and address the specific needs of the company. The methodology employed included data collection through interviews, questionnaires, and analysis of internal documents, as well as a review of specialized literature on accounting information systems and financial management. This approach allowed for the identification of the main deficiencies and areas for improvement in the supermarket's accounting and operational processes. The main results indicate that the supermarket "El Propio" faces significant challenges in the efficiency of its accounting processes and the accuracy of its financial information, which affects decision-making and regulatory compliance. The proposal of an integrated accounting information system addresses these issues by offering tools for process automation and the generation of accurate and timely financial reports. The main conclusion of this work is that the implementation of a suitable accounting information system will not only improve the operational efficiency and financial management of "El Propio" supermarket but will also provide a solid foundation for strategic decision-making and compliance with current regulations.Item Implementación del sistema de control interno de inventario para Pymes del sector del calzado de Santiago de Cali(Universidad Santiago de Cali, 2024) Rozo Erazo, Kevin Steveen; Posso Galvis, Valentina; Grisales, DiegoAt present, internal control in companies is an important source of information for identifying risks that may affect an organization, also serving as an ideal means for planning and controlling accounting, economy, finance and business efficiency. Internal control systems are based on the analysis, review and study of technical, economic and legal procedures through inventories and audits. However, when assessing mypes, a differential approach should be taken to determine the feasibility of meeting targets according to their capacity and economic activity. In the present case, the focus is on the mypes of the footwear sector in Cali, Valle del Cauca. The purpose of this research is to analyze the importance of internal control in the management of inventories and audits in footwear SMEs in Cali, according to its approach and implementation, in search of the development of theoretical knowledge, basic and technical strategies and factors that allow the effective application of such systems, taking references from various authors, making a documented and systematized bibliographic review. This work was guided by an analytical method and a type of exploratory research that allows to expand the subject of study, managing and allowing to identify new procedures, strategies, patterns and trends. The main results on the Internal Control and Inventory Management Systems of the footwear sector in the Mypimes in Cali suggest the implementation of operational and production activities in contexts and shorter periods because this type of company in constant competition with large domestic businesses and the foreign footwear market, can not lose economic solvency, reputation and competitive, allowing fraud and internal errors In conclusion, the Internal Control and Inventory Management Systems in the micro and small footwear sector in Cali, Valle del Cauca must be adjusted to their needs and their operational size avoiding unnecessary costs, and obeying the material reality of the Mypimes in Colombia, following international accounting and financial standards and applying the International Auditing Standards.Item Análisis de los cambios normativos en el impuesto predial en los años 2019 - 2023, caso: Distrito de Santiago de Cali(Universidad Santiago de Cali, 2024) Valencia Betancourth, Luis Daniel; Angulo Landázury, Luis Angel; Caicedo Rodriguez, Katherin Paola; Gongora Lemos, IvonneCurrently, the property tax has established a source of resource generation for the different municipal governments, this seeks to strengthen control and minimize the evasion of this tax, for the accuracy of this information, it is based on the resolution of objectives established throughout the article in order to obtain results and more clarity of what this tax is. This article aims to inform about the changes that have been registered in the property tax during the years 2019-2023, this based on different variables within the investigation which include the clarity of the payment of the tax according to each commercial sector, it also includes notification about the updates that the tax has presented in the determined range, which will allow clarity of the subject in each individual owner of a real estate and responsible for it, taking into account the equity and justice of the procedure for calculating the property tax and how it has changed specifically from one year to another. For the development of this research, an exploratory research method was applied, a type of descriptive research, in order to allow a better understanding of what is related to this tax; for which, different sources of consultation were used such as electronic databases such as Scopus, Google Scholar, the repository of the University of Santiago de Cali and among other university sources which were part of the fulfillment of the development of the objectives. The results allowed to mainly show the evolution of the property tax taking into account the changes presented and that were reflected from one year to another. Some of the significant changes were obtained from the development of the proposed objectives, including the settlement and behavior of the property tax in recent years, obtaining significant changes in its rates depending on some variables, such as the socioeconomic stratum, area of the property and among other fundamental characteristics for the payment of this tax, on the other hand, in recent years a mixed impact has been evidenced, a significant result of this was the recovery of post-pandemic tax collection, which demonstrates the economic resilience of the city, finally a valuable effect was obtained regarding the regulatory change taking into account the change in the property tax according to the evolution of the laws that report on this tax.Item Análisis de la inteligencia artificial como herramienta en los procesos de control interno(Universidad Santiago de Cali, 2024) Alarcon Silva, Harrison; Rodriguez Navia, Oscar Fernando; Góngora Lemos, IvonneIn the current dynamic and changing business context, where effectiveness and promptness in decision-making are essential, auditing has evolved significantly thanks to different technological advances that have redefined the management and control of internal processes of organizations.In this sense, considering the current panorama, artificial intelligence (AI) is presented as an innovative tool that not only optimizes and automates accounting tasks, but can also provide the ability to perform predictive analysis of information. This shift toward incorporating artificial intelligence (AI) not only drives operational efficiency, but also redefines the very nature of auditing, allowing us to proactively anticipate and adapt to emerging business challenges. Thus. The purpose of this research is to analyze and explore the relevance of artificial intelligence as a fundamental internal control tool. The aim is to understand how the execution of artificial intelligence (AI) systems can impact operational performance, fraud detection and strategic decision making. In addition, it will be explored how these technologies can contribute to the optimization of resources, facilitate regulatory compliance and promote agile adaptation to a constantly changing business environment. To carry out this work, an exploratory research method is used, carried out through a descriptive and quantitative study, supported by the exploration of different databases, such as sciencedirect, Dialnet, electronic documents from the repository of the Santiago de Cali University and others. institutions; Also research portals and magazines in the accounting and auditing area. Likewise, the results obtained reflect that artificial intelligence as an internal control tool allows a clear optimization of internal processes, with substantial reductions in execution time and the minimization of errors. Improved ability to detect fraud and anomalies was highlighted as a key achievement, supporting more informed strategic decision making. Furthermore, from the above it can be seen that artificial intelligence emerges as an essential component for agile adaptation to regulatory changes and for the optimization of internal resources. In conclusion, the research confirms that the use of artificial intelligence as an internal control tool offers substantial improvements in operational performance, fraud detection and strategic decision making. These findings support the idea that artificial intelligence not only strengthens organizational security and effectiveness, but also influences culture toward a more innovative and time management mindset.Item Análisis del impacto de implementación del régimen simple de tributación en personas naturales prestadoras de servicios médicos(Universidad Santiago de Cali, 2024) Marin Tonguino, Angie Natalia; Diaz Chito, Luisa Daniela; Diaz Quisaboni, Nayarith; Ospina Aroca, Carlos IvanSince the beginning of taxation in Colombia, there has been a constant need to modify the rules that frame the tax system. On the one hand, to simplify and facilitate taxpayers' adherence to the system and ensure compliance with their tax obligations. And, on the other hand, to increase the collection destined for the country's public spending. The administration of these economic resources collected through taxes is the responsibility of the State. In accordance with the above, the need for a rule that simplifies compliance with tax obligations and promotes business formalization in Colombia is recognized. In line with the above, the purpose of this research is to know to what extent the implementation of the Simple Tax Regime (RST) can positively contribute to the tax planning of natural persons who must contribute to the state through the payment of taxes; specifically, natural persons providing services in the health sector. Considering that the RST is a voluntary adoption mechanism designed to simplify the process and responsibilities of small and medium-sized businesses, including professionals whose practice is the provision of their services. On the other hand, there is the ordinary tax regime in which taxpayers can deduct the costs and expenses arising from the exercise of their activities, as long as they are bearable, to reduce the basis for calculating the tax. For this article, descriptive and documentary research methods were implemented based on the review of documents and information stored in digital databases and university repositories, and government website pages. The expected results rely on current regulatory knowledge, in addition to the comparison of quantitative information that allows evaluating the impact of a natural person's adherence to the RST in Colombia. In conclusion, the implementation or adherence to the RST does not represent a universal benefit for all natural persons. Since, on the other hand, those who are subject to the ordinary regime can deduct, in accordance with the law, the costs and expenses that come from the exercise of their profession, this generates for them a decrease in the tax base and therefore in the amount to be paid for a fiscal period; this benefit is not considered in the RST. Additionally, the rule in the ordinary regime proposes some exempt items and possible deductions that, when dealing with natural persons, have a very high possibility of occurrence; for example, payment of interest on mortgage loans, payments for medical insurance or prepaid medicine, dependents, etc. In the analysis of the existing information and applied case studies, it is understood that the RST may be considered as a benefit mainly for Small and Medium Enterprises (SMEs) given the possibility of formalization for the sector and simplification of the taxation process.Item 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, IvonneToday, 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.Item Efecto fiscal de la ley de emprendimiento en Colombia(2021) Montaño López, VerónicaThis 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.Item 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 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 LuisThe 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.Item 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, BorisThis 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.