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Ítem

Actualización del Banco de Datos en Derecho Tributario con Jurisprudencia del Consejo de Estado Sentencias de Julio – Agosto - Septiembre de 2008

(Universidad Santo Tomás, 2011) Medina Muñoz, Diana Carolina; Rincón Rodríguez, Fernando; Universidad Santo Tomás

Ítem

La informalidad en las pymes y sus causas: Análisis crítico de la cultura tributaria colombiana

(Universidad Santo Tomás, 2024-02-24) Rodriguez Montañez, Julian Andres; Rojas Figueroa, Jessik Valentina; Saray Castillo, Julian Eduardo; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001656974; https://orcid.org/0009-0002-4633-5618

The research work proposed here analyzes the correlation between the lack of tax culture and the informality of small and medium-sized enterprises (SMEs) in Colombia. It is emphasized that the weaker the tax culture in the country, the greater the informality and tax non-compliance by companies. This study seeks to interpret how factors such as costs and lack of trust in public institutions lead to tax non-compliance by SMEs in the country. That is why this research work seeks to identify and explore the main factors of the lack of tax culture and in turn evaluate how it can be strengthened in order to contribute to the formality and thus improve tax compliance and the economic development of Colombia. The research is based on the review of different texts, previous studies, expert statements and also examines the policies established by the national government and the strategies set by it to encourage formalization.

Ítem

Exploración de los medios digitales de publicación de información utilizados por las federaciones deportivas nacionales en Colombia

(Universidad Santo Tomás, 0020-12-24) Ahue Peña, Juan Pablo; Fonseca Amorocho, Silvia Juliana; Niño García, Nelson Ariel; Universidad Santo Tomás de Bucaramanga

This paper explores the digital media used by national sports federations in Colombia to publish information. The study examines the challenges federations face, such as financial constraints, visibility issues, and the impact of digital platforms on the success of the sports they manage. A mixed-methods approach was employed, combining quantitative analysis of digital presence with qualitative interviews with federation leaders. The results show that federations primarily use social media and websites for communication, but their digital presence is limited, with few actively engaging with digital tools for promotion. Furthermore, federations with more popular sports, such as soccer and cycling, have better financial support and visibility, while emerging sports face significant barriers. The study highlights the need for improved strategies to increase digital visibility and financial sustainability, suggesting that federations should foster partnerships with technology companies and invest in digital skills development. This research contributes to understanding how digital media can enhance the management and promotion of sports in Colombia.

Ítem

Análisis Mediante Sistemas de Información Geográfica de los Impactos Ambientales Generados por la Ampliación de la Avenida Boyacá Entre las Calles 183 y 235 en la Reserva Forestal Regional Productora del Norte de Bogotá D.C., Thomas Van Der Hammen.

(Universidad Santo Tomás, 2025) Murcia Florián, Andrés Felipe; Guerrero Pinilla, Daniel Felipe; González Camargo, Carlos Alberto; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000628824; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001716417; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0002002285; https://orcid.org/0000-0003-1305-0966

The expansion of Boyacá Avenue between 183rd and 235th streets in Bogotá D.C. involves the removal of 20.87 hectares from the "Thomas Van der Hammen" Regional Forest Producer Reserve of the North (RFTvdH), a key ecosystem for the ecological connectivity of the city. This study used Geographic Information Systems (GIS) to analyze the environmental impacts of this intervention. The diagnosis of the biotic environment showed the fragmentation of habitats and the reduction of biodiversity. In the abiotic environment, alterations in soil quality, the water regime and the local climate were identified. In the socioeconomic environment, the project would modify urban dynamics and access to environmental services in the surrounding neighborhoods. The impact assessment, using the Conesa methodology, revealed that 45% of the impacts were critical, highlighting the affectation of biological corridors and hydrological alteration. 30% were relevant, mainly in terms of air and soil quality, while 20% were moderate, associated with the loss of vegetation cover and pressure on ecosystem services. Only 5% were of low importance. The results underline the need for mitigation and ecological restoration strategies that reduce territorial fragmentation and promote sustainable urban planning. It is concluded that the lack of design alternatives is evidence of inadequate management of land use. These studies are key to land management, as they provide technical tools that balance urban development with environmental conservation.