Especialización Gerencia Tributaria
URI permanente para esta colecciónhttp://hdl.handle.net/11634/126
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Ítem Diseño de herramientas pedagógicas acordes al desconocimiento fiscal en el sector agrícola del municipio de Puerto Wilches Santander(Universidad Santo Tomás, 2025-03-08) Ruíz Pérez, Leidy Paola; Rincón Avellaneda, Diana; Acevedo Guarín, Mayra Alejandra; Gélvez Villamizar, Natalia de JesúsWith the following research it is sought that this project fulfills a primary purpose, which is to confront the fiscal ignorance in the agricultural sector of Puerto Wilches, Santander, through proposals of pedagogical strategies that allow farmers to contribute with fiscal obligations. Because of, the lack of tax education in the farmer sectors has been the major concern allowing involuntarily evading taxes in the region, which affects the formalization of the agricultural sector. Likewise, we have designed a methodological strategy focused on the normative analysis and the creation of educational tools adapted to the needs of the sector. Therefore, we used a descriptive and exploratory method, with a qualitative approach that contained the review of tax regulations, designed pedagogical tools adapted to the characteristics of the agricultural sector, which were validated with the farmers themselves through participatory workshops and trainings. This methodological approach provided an in-depth understanding of the difficulties of the agricultural sector. This study offers a practical solution to reduce tax evasion in the agricultural sector of Puerto Wilches, through the design of pedagogical strategies that allow understanding and compliance with obligations.Ítem Transparencia fiscal en la industria del calzado en Bucaramanga: un enfoque ético en la tributación(Universidad Santo Tomás, 2025-03-03) Sandoval Tarazona, Mayra Alejandra; Reyes Guerrero, Stefany Alexandra; Orduz Ortiz, ElizabethThe Fiscal Transparency in the Footwear Industry project in Bucaramanga seeks to develop effective strategies to promote ethical and transparent tax compliance in companies in this sector, addressing the complexities of the tax system, legal gaps and the economic implications of tax evasion. The initiative will be implemented in Bucaramanga, where companies in the footwear sector will be selected to evaluate and apply the proposed strategies. This approach aims to raise awareness among companies about the importance of complying with their tax obligations, promoting transparent practices that strengthen their competitiveness and long-term sustainability. In the current economic context, the lack of support for these companies in fiscal management is identified, so the project seeks to structure their relationship with tax aspects, facilitating decision making and optimizing their profitability. The results obtained will serve as an example to demonstrate how adequate fiscal management can improve economic viability and market positioning, promoting a more solid and competitive sector.Ítem Impacto de la Facturación Electrónica para los contribuyentes en Colombia(Universidad Santo Tomás, 2025-02-07) Monsalve Diaz, Yurley Tatiana; Guerrero Gómez, Ximena Carolina; Serrano Serrano, Carlos MarioElectronic invoicing in Colombia has transformed the tax system by streamlining the issuance and receipt of tax documents. The main objective of this study is to identify the taxpayers required to issue electronic invoices, analyze its benefits and challenges, and assess its impact on combating tax evasion. According to current legislation, those required to issue electronic invoices include VAT taxpayers, national consumption tax payers, merchants, and service providers, among others. However, there are exceptions for certain sectors, such as banks, small-scale producers, and individuals whose income falls below the established thresholds. The benefits of electronic invoicing include cost reduction, immediate access to financial information, and improved accounting processes. However, its implementation presents challenges such as technical complexity, delays in validation, and difficulties in invoice cancellation. Regarding its effectiveness as an anti-evasion measure, electronic invoicing enables real-time monitoring of transactions, enhancing tax oversight and reducing informality. Despite its challenges, its implementation strengthens transparency and tax collection, contributing to the country's economic development. To ensure its success, it is crucial to promote training and strengthen technological infrastructure, particularly in sectors with limited access to digitalization.Ítem Desconocimiento de beneficios tributarios a través de la Contabilidad Ambiental en empresas de la industria minera en provincia de Soto Norte Departamento de Santander(Universidad Santo Tomás, 2025-03-01) Rey Suarez, Myriam; Landinez Sandoval, Deicy; Rodriguez Ramirez, Valeria; Gelvez Villamizar, Natalia de JesusThe present study aims to analyze the lack of knowledge of the tax benefits associated with environmental accounting in companies in the mining industry in Soto Norte, in order to promote their competitiveness and sustainability, starting from the problem that many companies in this region do not take advantage of the available tax incentives, which limits both their environmental management and their tax efficiency. To do this, a mixed approach is implemented with which the level of knowledge and application of environmental regulations in local mining companies is evaluated. The main results reveal a lack of specific knowledge about environmental tax regulations and a poor application of environmental accounting in business management, which indicates a significant opportunity for improvement, where greater training and advice could optimize the environmental and tax management of companies, thus boosting their competitiveness in the sector.Ítem Diseño de planeación tributaria para la empresa comercializadora LIFED S.A.S en Aguachica-Cesar(Universidad Santo Tomás, 2025-02-07) Mena Rios, Jhon Jairo; Rincón Ávila, María José; Garces Peña, Yeinny PaolaComercializadora Lifed S.A.S., located in Aguachica, Cesar, faces the lack of a tax planning system to optimize its tax burden and improve financial efficiency. This situation is further complicated by the absence of specialized personnel and technology in tax management, limiting the use of fiscal incentives and making compliance with tax obligations challenging. Aiming to design strategies to optimize the company's financial resources, maximize tax benefits, and ensure regulatory compliance, this study adopts an explanatory mixed-method approach. The research includes a documentary analysis of current tax regulations along with a review of the company’s financial statements, complemented by a SWOT analysis that identifies key internal and external factors. As a result, strategies were formulated focusing on digitizing tax processes, training staff in tax regulations, leveraging incentives for hiring and tax deductions, and developing a contingency policy to adapt to regulatory changesÍtem Planeación tributaria en el impuesto de renta para la estación de servicio los Estoraquez, Curumaní, Cesar(Universidad Santo Tomás, 2025-02-06) Mantilla Sánchez, Mayra Alejandra; Yaruro Contreras, Yeisson; Gélvez Villamizar, Natalia de JesúsThis study analyzes the tax planning of the "Los Estoraquez" gas station in Curumani, Cesar, focusing on the proper filing of income tax. The problem stems from the lack of an adequate planning model, which has resulted in tax errors and the risk of penalties. The objective is to design a tax planning model that ensures compliance with current regulations while optimizing the company’s fiscal situation. The method used was a documentary analysis and case study, comparing the company's tax returns with applicable regulations. The results show that proper tax planning reduces fiscal risks and improves the company’s profitability. The discussion emphasizes the importance of applying appropriate tax strategies to meet fiscal obligations, avoid penalties, and optimize resource use.Ítem Identificar y analizar problemáticas en el impuesto de industria y comercio para proponer alternativas que mejoren la eficiencia del sistema tributario(Universidad Santo Tomás, 2024-08-30) Moreno Florez, Juan Felipe; Bautista Chacón, Sandra Milena; Villamizar Cordero, Sergio Armando; Garces Peña, Yeinny PaolaThis research focuses on the problems associated with Colombia's industry and commerce tax to make concrete proposals to simplify and optimize its determination, presentation, and collection. The study focuses on the comprehensive diagnosis of the tax in large municipalities of the country, which consists of a comparative analysis of the fiscal and legal frameworks, evaluation of municipal tax portals, and the application of surveys to know the perception of the tax system of taxpayers and people involved in compliance with tax obligations. The descriptive and explanatory research analyzes the industry and commerce tax (ICA by your letter in Spanish) through a documentary review of the legal framework and tax practices. The results show remarkable similarities in the regulations related to the main elements of the ICA, with some differences in tax regimes. At the same time, there are significant differences in rates, withholding and self-withholding systems, and other aspects of each municipality's management and fiscal mechanisms. The discussion addresses the need to simplify the regulatory framework and strengthen the administrative capacity of municipal tax administrations. As a result, various actions are proposed to improve the efficiency and transparency of the tax system, optimize tax administration, and facilitate compliance by taxpayers, seeking to reduce costs and increase revenue for local administrations.Ítem Análisis del impuesto nacional al consumo en la ciudad de Bucaramanga(Universidad Santo Tomás, 2024-08-14) Velasco Gomez, Jonnathan Alexander; Ortiz Gutierrez, Jenny Lizzeth; Rojas Ortega, Juan DiegoThe National Consumption Tax, in food establishments and bars, originates from the provision of the service. Evasion is one of the most common factors in our country's economy, thus deteriorating public resources. The topic that will be analyzed in this investigation about the evasion of the Consumption Tax in the Municipality of Bucaramanga, this with the purpose of analyzing how much involvement taxpayers have with the National Tax and Customs Directorate - DIAN. The main objective of this research is to analyze the problem of INC collection. Likewise, look for strategies so that those obliged to collect the tax are not harmed in order to evade it. The companies that provide the service and are obliged to collect the tax are waiting to know how said tax obligation will impact their sales, prices and jobs.Ítem Convenio de doble tributación con Colombia-Canadá y Colombia-España, beneficios en la renta de personas jurídicas y comparativo entre los dos países(Universidad Santo Tomás, 2024-08-16) Duarte García, Silvia Juliana; Moscoso Duarte, Diana Vanessa; Morales García, Luz Elena; Martínez Durán, Carmen CeciliaCurrently, Colombia has signed 17 agreements to avoid double taxation, of which 12 are in force. These agreements allow Colombians to invest in countries with which these agreements are in force; the same tax, or similar, is not assessed in two or more countries of your income for developing the same activity. Agreements to avoid double taxation are without a doubt a very striking tool for the tax planning of companies that contribute to establishing a fair and transparent legal framework for investment, based on standards such as the right to protection of investments. This research will focus on comparative analysis in the application of the Colombia-Canada and Colombia-Spain agreements established by Law 1459 of 2011, entered into force on June 12, 2012, and Law 1082 of 2006, entered into force on October 23, 2008. , the method used is descriptive in nature with a qualitative approach, the technique used was the application in the case of a company that contracted technical assistance and consulting services with Spain and Canada during the taxable year 2023. The result of the research reflects that greater benefits are obtained in the income tax return when operations are carried out between Colombia and Spain than with Canada.Ítem Analisis comparativo de los sistemas tributarios de Brasil, Colombia y Costa Rica 2024(Universidad Santo Tomás, 2024-08-16) Villamizar Aza, Angie Carolina; Vera Fuentes, Leidy Paola; Trochez Grajales, Lina Johana; Martínez Durán, Carmen CeciliaThe purpose of this project is to identify and analyze the tax systems of Brazil, Colombia and Costa Rica, to establish what the best practices could be, taking into account the income obtained in each country compared to the tax burdens. To achieve the stated objectives, a descriptive approach was used to obtain a meaningful comparison of important aspects such as the tax rate and the tax base. This is in order to provide a global vision of the planning used in different countries, which will allow making necessary decisions to improve tax and fiscal policy, guaranteeing an efficient and fair tax system.Ítem Beneficios tributarios en la energía eléctrica : Evaluación de descuentos tributarios(Universidad Santo Tomás, 2024-08-15) Ramírez Acevedo, Juan Gabriel; Anaya León, Martín Alexander; Martínez de Beltrán, Carmen CeciliaThe present investigation seeks to analyze the tax discounts that a company in the electric energy sector can take advantage of in its income tax return and complementary tax returns in Colombia, taking into account the current tax regulations and reviewing which of these benefits are being taken advantage of and which are not in a particular company in that sector. Likewise, it will be determined what tax discounts the company can be a beneficiary of if it meets the requirements that the standard demands.Ítem ABC de la Tasa Mínima de Tributación: Metodología práctica para su aplicación en Colombia(Universidad Santo Tomás, 2024-08-15) Castillo Toro, Yulieth Paola; Orduz Flórez, Cristian; Martínez Durán, Carmen CeciliaIt seeks to publicize the correct applicability of the minimum tax rate in the income and complementary tax returns of legal entities, taking into account the regulations in force and understanding that due to a misinterpretation of the formula established for its respective calculation, it could generate an erroneous value in the return and therefore, in the future, a possible audit of the former. In addition, to show some practical examples in which the purpose is to explain how to must apply correctly.Ítem Diseño de un instrumento de información para determinar el cumplimiento de los requerimientos y obligaciones fiscales de las Personas Naturales en el Impuesto de Renta y Complementarios(Universidad Santo Tomás, 2024-08-09) Barrera Vásquez, Belcy Yaneth; Peña Duarte, Mario AndrésProblem: The complexity of the tax system, the specific and contradictory regulations in the Tax Statute, as well as the frequent changes in tax matters can generate ignorance and misunderstanding of the rules in relation to the responsibility of citizens in their obligations to file the return and payment of Income Tax and Complementary Taxes. Objective: In this sense, the general purpose is to design an information instrument to determine whether Natural Persons to be considered responsible and tax residents for Income Tax, while minimizing errors, omissions and omissions in their filing. Method: The research is documentary, exploratory, quantitative and cross-sectional because it is carried out in a certain period, a survey is designed and applied to a sample of ten (10) natural person entrepreneurs selected at convenience, the consultation of secondary sources and the design of the instrument whose parameters were necessary to establish and of which there was little knowledge regarding the development or use of technologies for its assembly and functionality. Results: The causes of evasion, avoidance, omission and erroneous or untimely filing of the return were the lack of knowledge of taxpayers regarding their tax obligations and responsibilities, the lack of confidence in the public sector in the administration of these resources, the absence of incentives or benefits, among others, which can affect their economy due to the high costs of the penalties imposed for not filing the return or doing so erroneously and/or extemporaneous. Regarding the use of the tool, a high level of satisfaction (84%) was found.Ítem Documento soporte de nómina electrónica y sus efectos fiscales(Universidad Santo Tomás, 2024-07-29) jaimes jaimes, karen lorena; Garcés Peña, Yeinny PaolaIntroducing the Electronic Payroll Support Document (DSNE) in Colombia has significantly impacted companies' payroll management and employment relationships with their collaborators. Next, I will present the development of degree work focused on electronic payroll support documents and their tax effects, according to the knowledge I have acquired in some companies and the existing regulations on this topic. Adopting the Electronic Payroll Support Document in Colombia represents an opportunity to improve efficiency, transparency, and legal compliance in payroll management, generating significant benefits for companies and their collaborators. The implementation promotes a positive transformation in administrative and fiscal processes, contributing to sustainable development and strengthening the work environment in the country. In this work, I present a general report where I detail, from its beginning, the implementation and updates of the electronic payroll support document and its tax effects in Colombia, seeking to cover as much of this topic as possible to be able to develop the objectives mentioned of this work.Ítem Implementación de la Política Contable de Efectivo y sus Equivalentes, según la Sección 7 NIIF para PYMES Caso de Estudio: Empresa Autopartes BGA S.A.S.(Universidad Santo Tomás, 2024-06-04) Bohórquez Garzón, Alejandro; Martínez Poveda, Giancarlo; Barrera Arciniegas, Helga LuceroThis document describes the implementation of the Cash and Cash Equivalents Accounting Policy, based on Section 7 of the International Financial Reporting Standards for Small and Medium-sized Entities (hereinafter IFRS for SMEs), for the case of the Company Autopartes Bga S.A.S. In which the qualitative, descriptive, case study method was used. To this end, the entity's operations were identified, as well as the technical requirements established in sections 7 and 11 of IFRS for SMEs, which would allow establishing the appropriate treatment of cash and its equivalents in the company under study. Subsequently, the cash and cash equivalents policy was developed and designed with the purpose of guiding the company Autopartes BGA S.A.S. in the efficient management of its liquid financial resources in order to ensure that cash is accurately and reliably reflected in the Financial Statements.Ítem Mantenimiento de la política contable de Propiedad Planta y Equipo con base en la sección 17 de “NIIF para PYMES”. Caso de Estudio: IPS Salud Santandereana S.A.S(Universidad Santo Tomás) Amaya Barrera, Juliet Stefhan; Gómez Santos, Karen Nakary; Sisar Peña, July Alejandra; Barrera Arciniegas, Helga LuceroThis degree work consisted of maintaining the “Property, Plant and Equipment” policy under the standards of international accounting standards for “SMEs”, applied to the company IPS Salud Santandereana SAS, which was developed taking into account the qualitative methodology. , descriptive, case study type. For this, the application of the relevant criteria of section 17 of the IFRS was evaluated during the development process to detect discrepancies and opportunities for improvement. Subsequently, changes were established in the valuation of “Property, Plant and Equipment” of the organization, so that they adjusted to the most current standards for SMEs. Finally, based on the recommendations of the standard, the continuous maintenance plan was created and implemented with the objective of improving the integrity and compliance of its accounting practices.Ítem Propuesta de mantenimiento de la política contable de propiedad, planta y equipo según la sección 17 de NIIF para PYMES. Caso de estudio I.P.S. A Prueba Aguachica E.U.(Universidad Santo Tomás, 2024-06-26) Badillo Portillo, Arelis; Lucena Fuentes, Juan Carlos; Contreras Jiménez, Viviana Carolina; Barrera arciniegas, Helga LuceroIn the present case study, it was proposed to update section 17 of property, plant and equipment, of the IFRS for SMEs of the IPS A PUEBA AGUACHICA E.U. The research methodology developed is the qualitative descriptive methodology, which was developed through an analysis of the financial statements, the current accounting policy for property, plant and equipment and the associated disclosure notes. In continuity with the horizontal and vertical financial analysis of the comparative financial statements for the years ended December 31, 2023, and 2022, it is possible to determine the significant relevance of the element of property, plant and equipment. As a result, a proposal was made to update the policy structure of the selected item, defining the minimum criteria for initial recognition, initial measurement, subsequent measurement, depreciation and impairment criteria, derecognition and disclosure information defined in section 17 of property, plant and equipment of the IFRS for SMEs of the IPS A Prueba Aguachica E.U.Ítem Propuesta de mantenimiento de la política contable para el rubro de deudores comerciales y otras cuentas por cobrar con base en la sección 11 de NIIF para PYMES caso de estudio: empresa Asociación de Mineros del Sur de Bolívar(Universidad Santo Tomás, 2024) Contreras Quintero, William; Portela Fuertes, Johana; De La Ossa Sánchez, Mayerly Catalina; Barrera Arciniegas, Helga LuceroThis work presents the application of international financial reporting standards, specifically section 11 of IFRS for small and medium-sized enterprises to the heading of Trade Debtors and Accounts Receivable in the financial statements of the company Asociación de Miners del Sur de Bolívar using a qualitative descriptive methodology that would allow determining the impact of the application of the standard in the sector in question. An analysis of the status of accounts receivable and their presentation in the financial statements was carried out, subsequently an accounting policy of application for the selected item was developed and finally the presentation of the comparison between the values reflected in the financial statements with a cut-off date of 31 December. December 2023, concluding that the company must maintain and reliably measure trade accounts receivable to ensure the presentation of correct and reliable values to users of financial information.Ítem Mantenimiento del rubro de instrumentos financieros según la sección 11 de NIIF para pymes, caso de estudio: Empresa Fundación Financiera SAS(Universidad Santo Tomás, 2024-06-17) Beltrán Colmenares, Laura Marcela; Navarro Granados, Fabio Andrés; Ojeda Pérez, Geraldine Dallani; Barrera Arciniegas, Helga LuceroThe updating of Section 11 on financial instruments is essential for a company in the microfinance sector. This is why, in this case study, improvements to the current policy on Financial Instruments are presented. The methodology applied to the development of the degree work was qualitative, descriptive and case study type. To carry out this study, the current accounting policy of financial instruments of the company was examined to find opportunities for improvement and suggest maintenance, in accordance with the dynamics of the company. In this way, it will be ensured that the economic facts, according to section 11 of IFRS for SMEs, are recognized with the economic reality of the environment. This will help the entity adjust the accounting management of its financial instruments to its current economic situation. Keywords: accounting policy maintenance, Financial Instruments, IFRS for SMEsÍtem Propuesta De Implementación De La Política Contable De Instrumentos Financieros Bajo NIIF Para PYMES Sección 11: Caso De Estudio Tu Salud SAS(Universidad Santo Tomás, 2024-06-22) Cifuentes Torres, Ivonne Marcela; Alviades Riveros, Jeimy Alexandra; Escalante Andrade, Zunlay Andrea; Barrera Arciniegas, Helga LuceroTu Salud SAS does not have accounting policies, which is why it proposes to develop the accounting policy for Financial Instruments, which will include accounts related to cash, accounts receivable (portfolio) and accounts payable (suppliers), which allows guaranteeing the correct accounting management given to these items, thus achieving a correct classification and recognition applicable to financial instruments. The methodology used was qualitative, descriptive, case study type. To carry out this work, the current regulations applicable to financial instruments are examined, the financial instruments were classified in accordance with the provisions of section 11 of the IFRS for SMEs and finally an accounting policy was proposed that complied with the provisions of section 11 of the IFRS. for SMEs. Which allows us to respond to the regulatory needs of the company and in turn in the future is reflected in the transparency and fidelity of the financial statements.