Especialización Gerencia Tributaria

URI permanente para esta colecciónhttp://hdl.handle.net/11634/126

Examinar

Mostrando 1 - 20 de 97

Análisis de los incentivos tributarios ambientales y su impacto en la sostenibilidad del sector Agroindustrial en Santander, Colombia
(Universidad Santo Tomás, 2026-06-18) Beltrán, Carolina María; Hernández Rueda, Angie Tatiana; Pineda Quiroga, Diana Isabel; Gelvez Villamizar, Natalia de Jesus; Universidad Santo Tomás
The Santander agro-industrial sector faces a structural paradox: it has a robust regulatory framework of environmental tax incentives, but its effective utilization is critically low. Therefore, the objective of this study was to analyze the impact of these incentives on the sector's sustainability during the period 2021-2025, identifying the regulatory characteristics of the system, the level of knowledge and use by businesses, and the factors that hinder or facilitate their adoption. Methodologically, the study adopted a descriptive-interpretive qualitative approach, with non-probabilistic convenience sampling (n=12 companies). A structured seven-section survey was administered to managers, accountants, and those responsible for tax and environmental decisions, complemented by documentary analysis of secondary sources. Relevant data revealed that 33.3% of companies are completely unaware of the existence of the incentives; only 16.7% have effectively accessed them; and the predominant barriers are informational, financial, procedural, and technical. And that adoption is practically restricted to medium-sized companies with consolidated organizational capabilities, despite the above, the companies that managed to access reported satisfaction with the process and tax returns of between 10% and 25% on the environmental investment, concluding that environmental tax incentives have real potential to strengthen the sustainability of the sector, but their effectiveness is blocked by systemic failures of dissemination, training and access, which require articulated interventions of public policy, academia and the private sector.
Procedencia de sanciones del artículo 616 del Estatuto Tributario en contribuyentes no responsables del IVA
(Universidad Santo Tomás, 2026-05-28) Riveros Vera, Claudia Alexandra; Campo Leon, Eduardo Fabian; Rodriguez Ortiz, Angela Marina; Serrano Serrano, Carlos Mario; Universidad Santo Tomás
The sanctioning regime of Article 616 of the Colombian Tax Code has been applied to taxpayers who are not liable for Value Added Tax and who lack formal accounting obligations, generating an unresolved legal tension between the punitive power of the tax administration and the constitutional principles of legality, specificity, and proportionality. The study analyzed the legal grounds for imposing such sanctions on this group of taxpayers, considering the limits of the sanctioning authority of the Dirección de Impuestos y Aduanas Nacionales in the absence of verifiable information about their actual income. To this end, a qualitative socio-legal approach was adopted, with descriptive and analytical components, based on the systematic analysis of normative, jurisprudential, and administrative sources organized into normative, jurisprudential, and administrative case analysis matrices. The results showed that the obligation to issue invoices is contingent upon holding the status of VAT liable taxpayer, that the constitutional principles of sanctioning law materially limit the applicability of the sanction to subjects who do not hold that status, and that the absence of verifiable accounting records creates a structural evidentiary gap that undermines the validity of sanctioning administrative acts issued by the tax authority against this group. It is concluded that sanctioning proceedings conducted without verifiable accounting information not only lack legal effectiveness but also produce institutional strain, erode the legitimacy of the tax system among small taxpayers, and discourage voluntary formalization — effects that run contrary to the fiscal policy objectives set forth by Law 2277 of 2022.
Efectos del impuesto al patrimonio en la fuga de capitales de personas naturales en Colombia durante los años 2023 y 2024
(Universidad Santo Tomás, 2026-04-30) Sánchez Álvarez, Elkin; Guerrero Salcedo, Luz Angela; Bautista Reyes, Kassidy del Pilar; Pino Jaimes, Cindy Lorena; Universidad Santo Tomás
This paper analyzes the fiscal effects of the wealth tax on capital flight by natural persons in Colombia, following the modifications introduced by Law 2277 of 2022. This reform established the tax as a permanent levy, with progressive rates ranging from 0.5% to 1.5%, applicable to net worth equal to or exceeding 72,000 Tax Value Units (UVT) starting in fiscal year 2023.Using a qualitative, documentary and descriptive methodology, the study reviewed the current regulatory framework, analyzed official statistical data from the Banco de la República and DANE, and examined national and international academic research on wealth taxes and capital mobility. The results show that the implementation of the wealth tax coincided with a net capital outflow exceeding USD 4.3 billion in 2023 and a 15.5% decline in foreign direct investment during the first half of 2024, suggesting a correlation between the patrimonial tax burden and asset relocation decisions by high-net-worth taxpayers. The study concludes that, while the tax pursues legitimate redistributive objectives, its current design creates incentives for transferring capital to lower-tax jurisdictions. The paper proposes policy recommendations grounded in international best practices, aimed at balancing fiscal equity with economic competitiveness, including regulatory stability, productive reinvestment incentives, and enhanced international tax information exchange.
Incidencia de la Facturación Electrónica para el cumplimiento de las obligaciones tributarias del sector hotelero en Bucaramanga
(Universidad Santo Tomás, 2026-01-23) Duitama García, Derly Rocío; González Rivera, Mónica del Pilar; Norato Saavedra, Jesús Manlio; Pino Jaimes, Cindy Lorena; Universidad Santo Tomás
The implementation of electronic invoicing in Colombia has represented a significant advancement in the tax field, by facilitating greater fiscal control and optimizing accounting processes within organizations. This project analyzes the impact of electronic invoicing on compliance with tax obligations in the hotel sector of Bucaramanga. The study has a descriptive scope, employs an analytical method, and is developed under a quantitative approach. The technique used was a survey applied to a sample of 65 hotels in the city that hold the “52” responsibility of “electronic invoicer” registered in the RUT. Among the main findings, it was evidenced that electronic invoicing has contributed to increasing the sector’s competitiveness, reducing errors, strengthening transparency in fiscal control, and, in general, generating a positive perception among taxpayers regarding the electronic invoicing system. Nevertheless, gaps remain that require attention, such as the need for greater support and guidance from the tax administration. These actions would help strengthen the system and ensure that its implementation translates into a fairer, more transparent, and more competitive environment.
La transformación digital en la contaduría pública: impacto de la inteligencia artificial y la automatización en la gestión tributaria
(Universidad Santo Tomás, 2026-01-20) Díaz Almeida, Oscar Giovanny; Ariza Núñez, Daniel; Ortega Navas, Jhemy Paola; Garces Peña, Yeinny Paola; Universidad Santo Tomás
This degree project analyzes the impact of artificial intelligence (AI) and automation on tax management in Colombia between 2022 and 2025, with the objective of evaluating how these tools transform efficiency and the accountant's role. The content addresses the regulatory evolution of digital transformation, the conceptual framework of AI, and the characterization of tools applied to tax compliance. The methodology follows a mixed descriptive-explanatory approach, using surveys of 51 professionals and interviews to obtain a comprehensive view of the sector. Results highlight an uneven adoption, concentrated in large firms, where 47.1% of accountants perceive a constant improvement in their performance, although a technical skills gap persists in 82.4% of cases. In the discussion, it is argued that AI does not replace the professional but rather shifts operational tasks toward analytical and strategic functions, requiring constant ethical supervision. Finally, the main conclusions emphasize that while AI reduces errors and optimizes times in processes such as exogenous information reporting, legal responsibility and interpretive judgment remain exclusively with humans, making academic updating indispensable to mitigate bias risks and ensure tax transparency.
Optimización fiscal: planeación tributaria en el impuesto de renta para personas
(Universidad Santo Tomás, 2025-12-05) Baron Arboleda, Jorge Luis; Avila Ortiz, Sandra Patricia; Leguizamo Bautista, Heidy Paola; Martinez Duran, Carmen Cecilia; Universidad Santo Tomás
Tax planning is a key tool for optimizing the tax burden for individuals in Colombia. This study analyzes the legal mechanisms available to reduce the tax burden within the current regulatory framework, with particular emphasis on the strategic use of deductions and tax-exempt income. Through a descriptive and analytical approach, the main tax planning strategies, applicable tax benefits, and the legal implications of their responsible application are identified
Referencias internacionales para Colombia en materia de eficiencia tributaria
(Universidad Santo Tomás, 2025-11-28) Acuña Ramírez, Keely Yohana; Peña Peña, Leidy Katerine; Martínez de Beltrán, Cecilia; Universidad Santo Tomás
This manuscript aims to identify international benchmarks on tax efficiency that can be applied to the Colombian context, given the challenges facing the local tax system, such as high evasion, complexity, and low competitiveness. The central problem lies in the need to optimize the efficiency of the Colombian tax system through a comparative analysis of international experiences with the OECD, IMF, and World Bank. The method adopted is a mixed exploratory-descriptive approach, combining a documentary review of national and international regulations, statistical analysis, and comparison of tax data to identify gaps and opportunities for improvement, without including surveys or experiments. Preliminary results highlight that successful international practices, which combine simplification, equity, and stability, can serve as a benchmark for reforms in Colombia. The main discussion suggests that by adopting international best practices and specific recommendations, the country can strengthen its tax framework, reduce administrative costs, and broaden its tax base, promoting greater fairness and efficiency. Overall, the study provides a critical analysis and policy proposals that contribute to improving tax management and fostering sustainable economic development.
Beneficios tributarios y responsabilidades fiscales de las Entidades Sin Ánimo de Lucro (ESAL) en el marco del Estatuto Tributario Colombiano
(Universidad Santo Tomás, 2025-12-03) Aguilar Ayala, Bernardino; Mejía Rodríguez, Margarita; Martínez de Beltrán, Cecilia; Universidad Santo Tomás
The Colombian tax regime for non-profit organizations (ESALs), regulated by the Tax Code and supplementary regulations, offers tax benefits that strengthen their social mission, including access to the Special Tax Regime with reduced rates or exemption from income tax, as well as the possibility of applying deductions and receiving donations with benefits for the donor. Regarding tax responsibilities, ESALs must comply with obligations aimed at ensuring the proper management of the public and private resources they administer. These include: registration and updating of the Taxpayer Identification Number (RUT), application for qualification or continued participation in the Special Tax Regime (RTE), submission of the financial report, implementation of internal control policies, submission of information to the systems managed by the National Tax and Customs Directorate (DIAN), and compliance with duties related to withholding, invoicing, and reporting of external information. Furthermore, the regulations require transparency in the management of surpluses, which must be reinvested in the organization's mission and can be deferred through mechanisms such as permanent allocation. Overall, the Colombian legal framework seeks to balance tax incentives with strict control mechanisms to ensure that non-profit organizations fulfill their social purpose while maintaining fiscal responsibility, accountability, and public trust.
Análisis de las facilidades de pago otorgadas por la DIAN en la seccional Bucaramanga y su efecto en la recuperación de cartera
(Universidad Santo Tomás, 2025-11-24) Pulido Cruz, Fanny Esperanza; Sánchez Solano, Yessica Jullieth; Pino Jaimes, Cindy Lorena; Universidad Santo Tomás
The objective of this research was to analyze taxpayers' compliance with their tax obligations through payment facilities granted by the DIAN in the Bucaramanga section, in order to evaluate their effectiveness in recovering the portfolio. The research methodology was quantitative in nature with a descriptive scope. The information collection technique was document review supported by statistical analysis, and data inference was carried out using the deductive method. The sources of information were secondary in nature and included pre-existing institutional materials such as collection reports and portfolio management databases. The findings identified that, thanks to the monitoring and control mechanisms employed, the payment agreements signed by the DIAN have contributed to a decrease in taxpayer delinquency and, therefore, have improved the collection of the Bucaramanga Branch's portfolio during the years 2020 to 2024, consolidating themselves as an effective instrument for promoting tax compliance and strengthening the tax culture.
Transparencia fiscal en el comercio minoritario en Puerto Wilches Santander
(Universidad Santo Tomás, 2025-11-28) Rueda Gomez, Néstor José; Orduz Ortiz, Elizabeth; Universidad Santo Tomás
This project addresses the issue of tax evasion in the retail sector of Puerto Wilches, Santander, a municipality that faces significant challenges related to fiscal culture, business informality, and weak institutional support. Through a mixed-methods approach, including surveys of both formal and informal traders, the research identifies the main obstacles to tax compliance: lack of knowledge, economic limitations, and complex regulatory procedures.
Análisis del tratamiento tributario de las asignaciones permanentes en las Entidades Sin Ánimo de Lucro en Colombia: implicaciones fiscales y de control sobre la destinación de excedentes
(Universidad Santo Tomás, 2025-11-19) Tavera Mendoza, Oscar Javier; Rugeles Rey, Erika Marcela; Martínez de Beltrán, Carmen Cecilia; Universidad Santo Tomás
To clarify the correct tax applicability of permanent allocations in Non-Profit Entities (NPEs) that are part of the Special Tax Regime (STR) in Colombia and where this provision is applicable, based on current regulations. An erroneous interpretation during the calculation of net profit or tax surplus, a crucial calculation for updating and remaining in the STR, carries the inherent risk of generating an inaccurate tax value in the income tax return, exposing the entity to potential auditing by the competent authority. Therefore, a methodological case study is presented to illustrate the appropriate procedure for the correct allocation, control, and execution of these allocations
Análisis del Decreto 572 de 2025 y su incidencia en la gestión contable y tributaria de las PYMES
(Universidad Santo Tomás, 2025-10-30) Medina Pérez, Liliana; Duarte Solano, Daisy; Triana Villanova, Sandra Patricia; Martínez Durán, Carmen Cecilia; Universidad Santo Tomás
This research analyzes the impact of Decree 572 of 2025 on the accounting and tax management of small and medium-sized enterprises (SMEs) in Colombia. Based on a regulatory review and an analysis of the changes introduced in self-withholding tax rates, the study identifies the economic sectors with the highest increases and their effects on the liquidity and financial sustainability of SMEs. The findings show that the new provisions impose significant pressure on cash flow, requiring companies to make higher tax prepayments and adopt stricter tax planning strategies. Furthermore, it is concluded that while the decree strengthens tax collection, it also poses challenges to the competitiveness and market continuity of SMEs, particularly in sectors that experienced increases of over 200% in self-withholding tax rates.
Diseño de una estrategia de alfabetización fiscal digital para jóvenes emprendores en Colombia
(Universidad Santo Tomás, 2025-09-10) Díaz Rodriguez, Deisy Patricia; Pico Correa, Karen Lizeth; Cristancho Ordoñez, Nurys Marcela; Serrano Serrano, Carlos Mario
The study “Design of a Digital Tax Literacy Strategy for Young Entrepreneurs in Colombia” had the general objective of building a strategy to strengthen the tax and technological competencies of young entrepreneurs to promote the formalization, sustainability, and regulatory compliance of their businesses. Its specific objectives included: (i) identifying the level of digital tax literacy and the difficulties in tax management; (ii) recognizing national experiences of digital tax training; and (iii) proposing a comprehensive pedagogical strategy that articulates tax content, digital skills, and institutional support. The content covers a diagnosis of the problem, theoretical and legal frameworks, a review of national and international precedents, and the methodological design supporting the proposed strategy. The methodology was qualitative and descriptive. A structured survey validated by an expert was applied to 60 young entrepreneurs, and a documentary review of training experiences in the country was conducted, with descriptive analysis of the data. The results show low tax knowledge, limited use of digital platforms, and favorable perceptions toward tax compliance, although with barriers related to access, complex terminology, and limited institutional support. Pedagogical benchmarks such as the Accounting and Tax Support Centers (NAF) were identified as adaptable to youth contexts. In the discussion, the study highlights that digital tax literacy cannot be limited to normative dissemination but must include support, differentiated training, and strengthening of technological competencies as a condition for exercising fiscal citizenship. The main conclusion is that it is essential to implement a comprehensive pedagogical strategy that combines tax content, digital skills, and institutional support networks to ensure the formalization and sustainability of youth entrepreneurship in Colombi
Análisis de la exención del Gravamen a los Movimientos Financieros (GMF) para pensionados en Colombia, en el marco del artículo 879 del Estatuto Tributario
(Universidad Santo Tomás, 2025-09-05) Torra Cárdenas, Jesús Augusto; Martínez de Beltrán, Carmen Cecilia
The financial transaction tax (GMF), commonly known as the 4x1000, constitutes a national tax in Colombia that applies to transactions carried out through the financial system. In this context, although Article 879 of the tax statute in its numeral 14, paragraphs 3 and 4, establishes an exemption from the GMF for withdrawals made from special pensioners' savings accounts and for those associated with complementary benefits through the marking of another account, its application by various financial entities is heterogeneous, resulting in undue charges and demands not foreseen by the law. Therefore, it is proposed to interpret the application of the exemption from the financial transaction tax established in the aforementioned regulation, in relation to withdrawals made by pensioners, in light of its treatment by financial institutions. This was done through a qualitative, documentary study based on a systematic review of regulations, case law, doctrine, and secondary sources, complemented by a comparison of practices reported by financial institutions and systematization in an analysis matrix. The legal framework and 18 relevant sources were consolidated, identifying errors such as requiring “marking” to apply the exemption in paragraph 3, segmenting pensioners by monthly allowance amount, and omitting the exemption.It was also specified that transfers between the special account and the designated account are exempt and that, if no other account is designated, the special account may enjoy up to 350 UVT per month exempt. The restrictive application of these benefits violates equity and may affect the minimum subsistence level; a systematic interpretation is proposed that distinguishes the exemption of 41 UVT regardless of designation and complements it with the general exemption of 350 UVT as well as with exempt transfers between accounts, urging entities to adjust their procedures and strengthen oversight to guarantee the rights of pensioners.
Contaduría pública en instrumentos derivados de coberturas en Colombia
(Universidad Santo Tomás, 2025-06-27) Cruz Molina, Liliana Katherine; Camelo Camelo, María Alejandra; Pallares Sánchez, Álvaro José; Peña Duarte, Mario Andrés
The objective of this project is to structure a methodology to help companies identify the derivative financial instrument that best suits their hedging needs. In the problem, companies face various financial risks, such as exchange rate risk and interest rate risk, which require effective tools to mitigate these impacts. The study aims to determine which derivative financial instruments available in Colombia are most appropriate for each type of risk. To this end, the method involves a detailed analysis of the various derivative instruments such as futures, options, swaps, and forwards that operate in the Colombian market, evaluating their applicability in different hedging contexts. The preliminary results indicate that each instrument presents particular advantages depending on the specific risk to be covered. For example, swaps are effective in mitigating interest rate risks, while futures contracts can offer more efficient protection against currency fluctuations. Finally, the discussion on the costs and benefits of implementing these hedges suggests that, although the initial implementation costs are considerable, the benefits in terms of financial stability and risk reduction outweigh these costs in most cases. This study provides companies with a key analytical tool to select the most suitable derivatives according to their risk profile. Keywords: Financial instruments, exchange rate risk, interest rate, financial hedging, and risk management.
Impuesto De Renta Para El Comercio Electrónico Según El Modelo De importación Dropshipping
(Universidad Santo Tomás, 2025-06-06) Sepúlveda Sánchez, Jonathan Jesus; Santos Ramos, Edgar Joel; Serrano Serrano, Carlos Mario
This research examines the impact of Colombian tax legislation on taxpayers operating under the dropshipping model, with an emphasis on income tax and complementary taxes. The research disaggregates the relevant provisions of the Colombian Tax Statute and related regulations that affect e-commerce practitioners using the dropshipping model. Through the interpretation of the tax obligations established for dropshipping business operations, the study clarifies compliance requirements. Furthermore, it identifies tax optimization opportunities and benefits available to improve compliance in the dropshipping sector. The findings contribute to a better understanding of the legal landscape and offer practical guidance for taxpayers engaged in dropshipping and seeking to optimize their tax strategies while complying with their legal obligations in Colombia.
Propuesta para la Unificación de Tarifas del Impuesto de Industria y Comercio, Avisos y Tableros de acuerdo con el Código CIIU en los Municipios del Área Metropolitana de Bucaramanga.
(Universidad Santo Tomás, 2025-04-26) Arcia Ayala, Myriam Liceth; Rodríguez Aparicio, Diana Carolina; Garces Peña, Yeinny Paola; Universidad Santo Tomas
Abstract Problem: the variability in the rates of the Industry and Commerce Tax (ICA) among the municipalities of the Metropolitan Area of Bucaramanga generates inequalities in the tax burden, considering that they are closely related economically, and also hinders fiscal management and tax collection. Objective: To formulate a proposal for the unification of ICA rates, applying the ISIC Code, in order to optimize taxation and promote fiscal equity in the region. method: The research method is qualitative, through a bibliographic review of secondary sources. A comparative analysis of the current rates in each municipality was carried out, identifying significant discrepancies and their impact on different economic sectors, and finally, applicable regulations and tax harmonization strategies were reviewed as strategies to mitigate these differences. Results: four key strategies are proposed: The issuance of a unified tax statute, the standardization of tax forms and schedules, tax incentives for harmonization and economic growth, and the development of an integrated digital platform, these strategies seek to propose the fiscal balance of the metropolitan area of Bucaramanga through a gradual transition process. Discussion: the implementation of this proposal requires evaluating legal challenges, administrative costs, and long-term benefits. It is concluded that the tariff unification would improve regional competitiveness, simplify tax compliance, and strengthen the financial planning of the municipalities. However, there is still a lack of information to have a clear environment of the results of these strategies.
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 Jesús
With 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.
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, Elizabeth
The 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.
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 Mario
Electronic 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.

Examinar

Envíos recientes