Pregrado Contaduría Pública

URI permanente para esta colecciónhttp://hdl.handle.net/11634/128

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Gestión Financiera y su Incidencia en la Toma de Decisiones Estratégicas en las Ferreterías del Municipio de Villa de Leyva, Boyacá
(Universidad Santo Tomás, 2026-06-02) Saenz Ruiz, Flor Maria; Ovalle Salazar, Enid Margaret; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001546099; https://scholar.google.com/citations?user=dLUofp4AAAAJ&hl=es
The purpose of this study was to analyze the financial management of hardware stores in Villa de Leyva and to determine whether such management ultimately shapes the day-to-day decisions of their owners. Most of these businesses are micro or small enterprises that play a specific role in the local economy but face real challenges in organizing their financial resources. The research combined surveys and interviews to understand how hardware stores manage their resources and handle day-to-day financial decisions. The study examined the management of revenue, inventory, cash, and technological tools, as well as the role that financial information plays in aspects such as pricing, restocking merchandise, and accessing credit. Finally, practical recommendations were formulated aimed at improving financial management and promoting better use of available accounting and digital tools.
Acompañamiento y orientación al ciudadano en el núcleo de apoyo fiscal y contable (NAF) de la DIAN
(Universidad Santo Tomás, 2026-07-06) Duarte Barbosa, Dilan Steven; Rico Bonilla, Carlos Orlando; Pacheco Pedroza , Volmar Andres; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000727814; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000008182; https://scholar.google.com/citations?user=BBgagIsAAAAJ&hl=es&oi=ao; https://orcid.org/0000-0002-0060-0431; https://orcid.org/0000-0002-3604-8968
This report presents the internship experience carried out within the Tax and Accounting Support Centers (NAF) program of the Colombian Tax and Customs Authority (DIAN), developed through the cooperation agreement with Universidad Santo Tomás. The main objective of the internship was to provide free tax guidance to citizens while promoting tax education and compliance. During the practice period, advisory services were offered on procedures such as registration and updating of the Single Tax Registry (RUT), income tax returns, estate procedures, password recovery, and other basic tax-related services. Most consultations were addressed through virtual assistance channels, mainly video appointments, although some cases required referral to in-person DIAN offices due to operational limitations. The experience contributed to the development of technical knowledge in tax regulations, as well as communication, customer service, and problem-solving skills. Overall, the internship strengthened both professional competencies and soft skills essential for future professional performance.
Presupuesto Contable Aplicado a la Administración Financiera de los Hoteles en el Destino Turístico de Villa de Leyva de Boyacá
(Universidad Santo Tomás, 2026-06-19) Vasquez Maldonado, Astrid Ximena; Cely Mariño, Carol Jullieth; Hernández Delgado, Cindy Paola; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0002147379
This study focused on analyzing the accounting budget as a strategic tool in the financial management of hotels located in Villa de Leyva, Boyacá. The main objective was to examine the use of the accounting budget as the primary financial management tool for hotels. To achieve this, a mixed-methods approach was implemented. On the one hand, statistics on the increase in reservations and the destination's percentage were collected and verified using sources such as Civitatis and Boyacá 7 Días. This quantitative analysis revealed accelerated tourism growth, reaching 42% between 2024 and 2025. On the other hand, a qualitative review of previous studies (national and international background) revealed recurring gaps in the sector, such as the lack of staff training programs. The results of this study indicate significant deficiencies in the control of operating costs and expenses, financial management indicators, and the absence of structured budget monitoring. It is concluded that the accounting budget is the foundation of the financial sustainability of hotel companies, and its correct execution is fundamental to increasing profitability and maintaining the competitiveness of hotels in Villa de Leyva.
Sostenibilidad y Contabilidad en Empresas Bocadilleras: Estrategias Financieras para un Modelo de Negocio Responsable
(Universidad Santo Tomás, 2026-06-05) Torres Pérez, Natalia; Vargas Patiño, Julieth Dayana; Hernández Escorcia, Rubén Darío; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001362038; https://scholar.google.es/citations?user=SjWOJaYAAAAJ&hl=es&oi=ao; https://orcid.org/0000-0003-0940-9833
The Velez snack is a product representative of Vélez, Santander, which has established its economic, cultural, and social importance over several generations (Mesa Grisales, 2021). This traditional agro-industry, based on the artisanal production of a sweet made from guava pulp and sugar, is a key factor because it generates employment, tourism, and promotes Vélez’s culinary scene (Cabrera Garaviz, 2018). Production takes place in approximately 40 to 60 factories—family-run microenterprises that are gradually implementing different methods that take into account factors such as climate, food handling, quality, and costs (Tamayo Mesa, 2012). The research will focus on snack food companies in this region, characterizing their accounting practices and highlighting success stories where the implementation of sustainable practices has improved competitiveness and product quality. Snack food companies in Vélez will actively participate in the research, providing data and experiences that will help identify effective strategies to improve traceability and sustainability in their production. The expected results include the identification of financial and management strategies that promote sustainability and traceability in snack production, thereby improving companies’ up-to-date accounting and financial information. In addition, the reports and analyses generated are expected to contribute to increasing up-to-date information on sustainable practices in the sector, facilitating informed decision-making for future implementations and strengthening the reputation and competitiveness of companies in the local and international markets. Thus, this study is structured into seven sections that allow for an organized exploration of aspects related to accounting and financial sustainability in snack food companies in Vélez, Santander. The first section presents the introduction, outlining the general context of the research and the importance of the snack food sector within the regional economy. The second section presents the problem statement, identifying the main environmental, financial, and administrative issues currently affecting these companies. The third section presents the rationale for the research, highlighting the importance of integrating sustainable practices into accounting and financial management to strengthen the sector’s competitiveness and sustainability. Next, in the fourth section, the general and specific objectives that guide the study are established. The fifth section presents the state of the art and the theoretical framework, including research background and conceptual foundations related to corporate sustainability, sustainable accounting, the production of the Veleño sandwich, and sustainable financial strategies applied to agro-industrial MSMEs. Subsequently, in the sixth section, the methodology used is presented, describing the research approach, data collection techniques, and the process of document analysis and semi-structured interviews conducted during the research. Finally, in the seventh section, the results obtained from the literature review and the interviews conducted are presented, enabling the identification of the main financial management and sustainability practices implemented within the sandwich shop sector, including a discussion of the results, conclusions, and recommendations aimed at strengthening the environmental, financial, and competitive sustainability of sandwich shops in the region.
Criptomonedas y Activos Digitales: Tratamiento Contable y Normativo en Colombia
(Universidad Santo Tomás, 2026-06-05) Lemus Limas, Ariel Andrés; Niño Abaunza, Luz Helena; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000000863
This study examines the accounting and regulatory treatment of cryptocurrencies and digital assets in Colombia, considering the transformations they have introduced into the financial system, as well as the challenges arising from the absence of a clear and unified regulatory framework. In recent years, cryptoassets have gained global relevance, driven by the adoption of technologies such as blockchain, which have significantly reshaped investment and transaction processes (KPMG, 2019). The use of cryptocurrencies in Colombia has increased among both legal entities and individuals; however, a standardized regulatory framework defining their treatment has yet to be established. In this context, the (DIAN, 2023) states that these assets, as part of an entities or individual’s wealth, entail tax implications. Meanwhile, the (CTCP, 2023) indicates that their accounting classification depends on the purpose for which they are held, allowing them to be recognized either as inventories or as intangible assets. This divergence in criteria affects accounting practice and underscores the need for clearer regulatory guidance. At the international level, there is still no definitive consensus regarding their accounting treatment. According to the (NIFF, 2013), cryptocurrencies do not fully meet the definition of a financial asset and have therefore been analyzed under standards such as IAS 38 (IAS 38, 2014) and IAS 2 (IAS 2, 2013). This has led to diverse interpretations across districts, thereby hindering the comparability of financial information among organizations (McCaffrey & Stock, 2022). Furthermore, the review of documentary and regulatory sources reveals that cryptoassets pose significant risks, particularly in relation to money laundering and tax evasion. These risks are associated with their high volatility and the limitations in the traceability of certain transactions (Interpol, 2023; Scorechain, 2023). Although countries such as Canada, El Salvador, the United States, Brazil, and Mexico have made progress in regulating these assets, a universal regulatory framework ensuring comprehensive oversight is still lacking (Reuters, 2025). In this regard, information on cryptoassets remains fragmented across institutional reports, accounting regulations, and academic studies. In Colombia, (Betancur & Gómez Torres, 2025; Cámara de Representantes, 2025), highlight the existence of legal gaps that affect both proper taxation and legal certainty. This occurs despite the emphasis placed by the (Banco Mundial, s. f) and the (OCDE, s. f.) on the importance of strengthening regulatory frameworks. In conclusion, the objective of this study is to identify and categorize documentary and regulatory sources and to analyze their content from a scientific perspective to enhance the understanding of the accounting treatment of cryptoassets in Colombia. To this end, a qualitative documentary approach is employed, based on the analysis of academic articles, regulations, and specialized reports, with the aim of providing greater clarity in the regulatory and accounting evaluation of these digital assets.
Impacto de las prácticas contables en el turismo sostenible del Municipio de Villa de Leyva
(Universidad Santo Tomás, 2026-04-05) Mora Parada, Adrian Nicolás; Hernández Escorcia, Rubén Darío; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001362038; https://scholar.google.es/citations?user=SjWOJaYAAAAJ&hl=es&oi=ao; https://orcid.org/0000-0003-0940-9833
Villa de Leyva, Boyacá is a municipality where tourism is an important economic and cultural driver. The municipality is known for its wide and diverse tourism catalog, which has been growing exponentially. Tourism is the main economic engine, a practice that has generated employment in the sector. The research focused on entrepreneurs in the tourism sector in the municipality and highlighted success stories that show the good accounting practices that contribute to sustainable tourism, based on the bibliographic research conducted. Villa de Leyva is known not only for its historical, cultural, and natural heritage but also for its fairs and festivals that attract a large flow of tourists, such as the Festival of the Cometas, among others. This part of the country has a wide tourism catalog that includes accommodation sites such as hotels, inns, and lodgings, restaurants, etc. All of this allows for offering a great culinary diversity, entertainment plans. All of this makes it possible to offer a great gastronomic diversity and entertainment plans, which represents a fundamental driver for local development, generating more than 550 jobs solely from tourism. Despite being an important economic sector, it faces challenges regarding sustainability and the vision of caring for natural resources linked to this economic activity. Thus, the present work allows for a global and general view regarding the topic addressed based on the chapters that comprise it.
Responsabilidad social universitaria a través del NAF
(Universidad Santo Tomás, 2026-04-27) Figueroa Tunjo, Deivy Andrés; Pacheco Pedroza, Volmar Andrés; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000008182; https://orcid.org/0000-0002-3604-8968
Taxation in Colombia is one of the fundamental pillars of state financing and the nation’s social development, as stated in the Colombian Constitution, which establishes that it is the duty of citizens to contribute to the financing of the nation’s expenditures and investments under the principles of equity and justice; however, the tax system applied in Colombia tends to be complex and, as a result, has over time led to high rates of informality and tax evasion, particularly among micro, small, and medium-sized enterprises (MSMEs) or, alternatively, low-income individuals. The tax system faces major challenges, particularly for those who lack the financial resources to access professional and accounting advice that would help them understand the system’s complexity. Consequently, the National Tax and Customs Directorate (DIAN) has recognized that the solution does not lie in punitive enforcement, but rather in actively and diversely promoting a culturé of tax compliance among citizens. This has led to programs such as the Accounting and Tax Support Center (NAF), a corporate social responsibility initiative adopted by the DIAN and strategically developed in partnership with institutions of higher education (IES). The NAF bridges the gap between academia and the public, enabling students in their final semesters to provide free basic guidance on tax, customs, and foreign exchange (TAC) procedures, all under the supervision of a faculty member. Thus, the program is designed to achieve both a social impact—by facilitating citizens’ compliance with all tax obligations—and an academic impact—by providing developing professionals with real-world experience that strengthens their technical and ethical competencies.
Auditoria y control en la propiedad, planta y equipo
(Universidad Santo Tomás, 2026-03-26) Guerrero Ulloa, Khayra Alejandra; Serrano Serrano, Carlos Mario; Universidad Santo Tomas
This project aims to enhance the management and control of Property, Plant, and Equipment (PP&E) assets within an organization. It involves implementing measures and processes to ensure accurate valuation, precise depreciation or amortization allocation, and efficient asset control. The project begins by conducting a comprehensive review of the relevant legal framework in Colombia concerning PP&E assets. This ensures compliance with legal requirements and alignment with the country's accounting and tax regulations. A solid conceptual framework will then be established, defining key concepts and guidelines for valuation, depreciation, and amortization of PP&E assets. This includes determining useful life criteria, depreciation or amortization methods, and revaluation policies if applicable. Practical implementation will involve improving existing records, providing training to staff responsible for asset management, and establishing clear policies and procedures for acquisition, maintenance, disposal, and monitoring. Regular audits will be conducted to verify proper PP&E asset management, ensuring the reliability of financial information and identifying any internal control deficiencies for timely corrective actions.
Análisis de la viabilidad, fortalecimiento y proyección del consultorio contable de la Universidad Santo Tomás, seccional Villavicencio
(Universidad Santo Tomás, 2026-01-23) Martínez Pérez, Jhancarlos; Gómez Suárez, Lindey Angelica; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000063607; https://scholar.google.es/citations?user=tZ32J3cAAAAJ&hl=es; https://orcid.org/0000-0003-4904-4840
This study analyzes the feasibility and strengthening of the Accounting Clinic at the Santo Tomás University, Villavicencio Campus, as an academic space designed to integrate theory with the professional practice of accounting students. Using a qualitative and descriptive approach, interviews were conducted with institutional administrators and surveys were administered to upper-level students to identify perceptions, conditions, and strategies for its implementation. The results reflect high student interest and significant institutional relevance, highlighting the clinic as a tool for comprehensive training and university community outreach. Finally, strategic guidelines are proposed to guide its creation and long-term sustainability.
Educación financiera en estudiantes de Contaduría Pública en la Universidad Santo Tomás Villavicencio
(Universidad Santo Tomás, 2025-12-02) Garzón López, Carlos Andres; González Murillo, Willliam Alejandro; Triana Lozano, Milton Hernando; universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001528790; https://scholar.google.es/citations?hl=es&user=pm6yjjQAAAAJ; https://orcid.org/0000-0001-6332-0173
This research project focuses on evaluating the financial knowledge of Accounting students at Universidad Santo Tomás Seccional Villavicencio. As the global financial environment becomes more complex, it is crucial for future accountants to have a solid understanding of financial principles to make informed decisions. Using a descriptive quantitative approach and a cross-sectional survey design, the study aims to identify the areas of strength and weakness in the students' financial knowledge. The data collected through structured questionnaires will allow the researchers to describe the current state of financial education at the institution. The study results reveal that, although students demonstrate a basic understanding of concepts such as budgeting and credit history, there are deficiencies in more advanced areas such as compound interest and savings habits. These gaps indicate the need to implement innovative educational strategies, such as practical workshops, technology integration, mentoring programs, and collaborations with financial institutions. By addressing these areas, the project aims to improve students' financial competence, better preparing them to face financial challenges in their professional and personal lives.
Viabilidad Financiera de una granja avícola en el Municipio de Fosca - Cundinamarca
(Universidad Santo Tomás, 2025-12-02) Aya Urquijo, Heidy Alejandra; Garzon Gutierrez, Tatiana Alejandra; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001679764; https://scholar.google.es/citations?user=5xMCIEEAAAAJ&hl=es&authuser=3; https://orcid.org/0000-0002-7669-9175
The purpose of this study is to evaluate the financial viability and profitability of an investment project in a poultry farm in the municipality of Fosca, Cundinamarca. The research was conducted under a quantitative approach, applying financial and market analysis methods in order to determine the feasibility of the project in economic, social, and environmental terms. For the analysis, the socioeconomic and productive environment of the region was characterized, which made it possible to identify the conditions that favor poultry production in the municipality. A market study was carried out that revealed the growing demand for eggs in the local and regional context, as well as the capacity of the existing supply. Likewise, environmental sustainability was assessed through the use of by-products, guiding the project toward circular economy practices that minimize negative impacts on the environment. The financial evaluation was conducted using indicators such as the Benefit-Cost Ratio (B/C), Net Present Value (NPV), Internal Rate of Return (IRR), and Capital Recovery Period (CRP). The results show that the indicators are within favorable ranges, which allows inferring that the investment is economically feasible and has the potential to generate sustainable profits over time. In general terms, the study demonstrates that the implementation of the poultry farm is financially viable, with results that support its feasibility within the productive and environmental context of the municipality of Fosca.
Uso de Herramientas de Inteligencia Artificial en la Detección de Evasión Fiscal en el Meta: Percepción de los Microempresarios y Retos Para la Dian
(Universidad Santo Tomás, 2026-01-21) Barón Hernández, Andrés Camilo; Murcia Tique, Mónica Lorena; Triana Lozano, Milton Hernando; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001528790; https://scholar.google.es/citations?hl=es&user=pm6yjjQAAAAJ; https://orcid.org/0000-0001-6332-0173
Tax evasion is one of the main challenges to the sustainability of the Colombian tax system, affecting the financing of social, health, and infrastructure projects. In the department of Meta, losses from consumption tax evasion are estimated to range between 50 and 60 billion Colombian pesos annually, mainly due to smuggling and commercial informality (Gobernación del Meta, 2024). In response to this issue, the National Tax and Customs Directorate (DIAN) has begun a modernization process based on the use of emerging technologies such as artificial intelligence (AI), big data, and automation, with the purpose of strengthening tax auditing and promoting compliance (DIANColombia, 2025). This research aims to analyze the impact of implementing artificial intelligence tools in detecting tax evasion, based on business perceptions and the challenges faced by DIAN in the department of Meta. Microenterprises represent a fundamental pillar of the Colombian economy, accounting for 95.3% of the business structure with 1,854,086 active companies as of March 2023, according to the Ministry of Commerce, Industry, and Tourism. These productive units generate around 80% of national employment and contribute approximately 40% of the GDP (Flórez & León, 2024). Through the study of the most common evasion mechanisms, the review of DIAN’s strategies, and the analysis of business perceptions, this study seeks to propose strategies to consolidate a more efficient, equitable, and reliable tax system.
Impacto de la contabilidad e costos en la gestión pecuaria de una finca ganadera
(Universidad Santo Tomás, 2025-12-03) Cabezas Roa, Pedro Alejandro; Garzón Gutiérrez, Tatiana Alejandra; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001679764; https://orcid.org/0000-0002-7669-9175
In the municipality of Calamar, Guaviare, livestock farming is one of the main economic activities, especially the production of fattening and dairy cattle. However, producers face difficulties in accounting management, as the prevailing perception is that accounting is an unnecessary expense rather than a strategic tool for resource control and optimization. This view negatively impacts livestock farming by limiting financial control, hindering the identification of real profitability, and restricting access to credit and support programs, which compromises the sector's sustainability. Furthermore, the lack of adequate records impedes long-term planning and hinders the use of technological innovations linked to the Agro 4.0 model, which integrates tools such as the Internet of Things (IoT), artificial intelligence, and automation to optimize production processes. In this context, the research aims to propose solutions that strengthen accounting formalization and operational management on the region's livestock farms, with the goal of boosting their productivity, competitiveness, and sustainability in an increasingly demanding environment.
Efectos del impuesto al valor agregado en Perú y Colombia
(Universidad Santo Tomás, 2025-01-09) Baquero Escobar, Carlos Diego; Cabuya Pulido, Daniel Camilo; Garzón Gutiérrez, Tatiana Alejandra; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001679764; https://scholar.google.es/citations?user=5xMCIEEAAAAJ&hl=es&authuser=3; https://orcid.org/0000-0002-7669-9175
This research was conducted by analyzing the effect of the value-added tax (IVA) and the general sales tax (IGV). This comparative study evaluated aspects such as tax revenue and its impact on the economic development of both countries. The most recent tax reforms affecting these taxes were considered, providing an updated perspective on this fiscal landscape. Through descriptions and comparisons, the procedures applied to legal entities (companies, corporations, partnerships, etc.) and their rates were analyzed, along with the relevance of these taxes as primary sources of tax revenue and their role in state financing. These findings reveal that, although both taxes are important for financial stability, there are differences in their structure and effectiveness in the collection of these taxes, which affects economic development. It can be deduced that recent tax reforms have been important in modernizing the tax system, although constant adjustment is necessary to ensure that tax objectives are aligned with economic growth.
Análisis de los factores que limitan la solicitud de devolución del IVA en ganaderos del Meta
(Universidad Santo Tomás, 2025-12-18) Suárez Moreno, Gisell Mariana; Pérez Calvo, Laura Fernanda; Garzón Gutiérrez, Tatiana Alejandra; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001679764; https://scholar.google.es/citations?user=5xMCIEEAAAAJ&hl=es&authuser=3; https://orcid.org/0000-0002-7669-9175
This thesis analyzes the reasons why livestock producers in the department of Meta do not access the Value Added Tax (IVA) refund mechanism, despite having the legal backing to do so. Therefore, through a regulatory, conceptual, and contextual review, the main obstacles faced by livestock farmers are identified, which commonly include ignorance of the procedure, informal accounting, lack of institutional support in this field from the National Tax and Customs Directorate (DIAN), as well as the technical requirements involved in electronic invoicing for this economic activity. In this sense, the methodology of this work is mixed. On the one hand, it is based on official sources from entities such as the DIAN, the National Administrative Department of Statistics (DANE), and the Colombian Federation of Cattle Ranchers (FEDEGÁN), as well as previous academic studies; on the other hand, it includes surveys applied to local producers in order to evaluate their perception and level of knowledge about the process. Thus, based on the results obtained, strategies are proposed that promote the use of tax benefits and contribute to the economic strengthening of the livestock sector in Meta.
Blockchain en la facturación electrónica: Análisis de su aporte a la transparencia y reducción de la evasión fiscal en Colombia
(Universidad Santo Tomás, 2025-12-01) Morales Niño, Paula Alejandra; Peñarete Pinilla, Joseph Smith; Ovalle Salazar, Enid Margareth
“The adoption of electronic invoicing in Colombia has been a crucial step toward modernizing the tax system and strengthening fiscal control mechanisms” (Edicom, 2025). Even so, as Ernst & Young (2021) warns, “challenges remain in key areas such as data security, transaction traceability, and taxpayer confidence, limiting its effectiveness in the fight against tax evasion.” Given this scenario, the literature agrees that blockchain technology could become a strategic ally. According to the Inter-American Center of Tax Administrations [CIAT] (2019), “Blockchain technology is emerging as a potential solution to improve transparency, immutability, and decentralization in electronic invoicing systems. Its implementation could strengthen the current system and improve confidence in the tax process.” In this context, this research analyzes the potential of incorporating blockchain as a layer of integrity within the Colombian electronic invoicing scheme. To this end, international experiences are examined, especially in Latin American countries that have already experimented with hybrid models of digital taxation, in order to identify lessons learned and assess the feasibility of its implementation in the country.
Elaboración manual de políticas contables Rojas Arquitectos
(Universidad Santo Tomás, 2025-12-16) Acevedo Rueda, Luisa Fernanda; Arguello Roman, Margareth; Serrano Serrano, Carlos Mario; Universidad Santo Tomás
The general objective of this graduation project was to design an Accounting Policies Manual under the IFRS for SMEs framework for the company Rojas Arquitectos, with the purpose of complying with Law 1314 of 2009 and the Single Regulatory Decree 2420 of 2015, and strengthening the quality of financial information for decision-making. The specific objectives included identifying the key aspects for the design of accounting policies, developing policies aligned with the characteristics of the architecture and construction sector, and designing a practical guide to facilitate the implementation, use, and updating of the manual within the company. The content of the project was structured based on the analysis of the current regulatory framework, the characterization of the company, the diagnosis of its accounting practices, and the development of the Accounting Policies Manual. This included criteria for recognition, measurement, presentation, and disclosure, as well as guidelines for application and control. The methodology adopted was descriptive in nature, supported by documentary review, financial information analysis, and internal interviews. This approach allowed the identification of regulatory gaps through tools such as a gap analysis matrix, inventories of contracts, critical assets and liabilities, and an adjusted chart of accounts, without disclosing specific figures due to confidentiality reasons. As a result, an accounting manual aligned with current regulations and adapted to the company’s operational reality was obtained, accompanied by an implementation guide. Finally, it is concluded that the manual improves the transparency, reliability, and comparability of financial information and strengthens regulatory compliance and accounting management at Rojas Arquitectos.
Incidencia de los factores económicos, tributarios y administrativos en la formalización empresarial: estudio de caso del sector hotelero
(Universidad Santo Tomás, 2025-12-05) Arenas Acelas, Nicolas Felipe; Camacho Contreras, Mirley Andrea; Osma Gamboa, Julieth Alejandra; Martínez de Beltrán, Carmen Cecilia; Universidad Santo Tomás
The aim is to analyze the mechanisms that have been implemented over the years by government entities and the tax administration to promote the formalization and growth of the business fabric; as the same time, the barriers that persist in the environment and hinder the consolidation of the formalization process are evaluated. In addition, a practical example applied to the hotel sector is presented, which clearly illustrates the actual process that an entrepreneur must follow to create and formalize their business, as well as the legal and tax obligations they must comply with in order to operate within the current regulatory framework.
ANALISIS DEL IMPACTO DE LAS FINTECH EN LA INCLUSION FINANCIERA EN LAS REGIONES RURALES DE COLOMBIA
(Universidad Santo Tomás, 0010-12-20) Moreno Reiran, Erika Alexandra; Puerto Gonzalez, Angel Miguel; Universidad Santo Tomas
The analysis of the impact of fintech on inclusive financing in rural areas of Colombia seeks to understand how digital platforms can facilitate access to basic financial products in areas that have long been overlooked by the banking system. There is a distinct lack of banking infrastructure coupled with low levels of financial literacy in rural areas. More than 60% of the population in rural areas lacks access to credit and insurance services (Banco de la República, 2020). In this regard, fintech has provided these services in rural areas through mobile and online platforms, eliminating the need for physical branches (Chaparro & Alianza, 2021). However, there are still significant challenges such as low levels of internet coverage, low trust in services, and a lack of financial literacy that limit their effectiveness (Bayona & Baron, 2022). This research focuses on analyzing the role of fintech companies in promoting financial inclusion in rural areas and comparing their effectiveness with that of traditional banks, as well as analyzing the social and technological gaps that impact their adoption. The findings are expected to help guide public policy formulation and the peripheral expansion of the service in areas of concentration, thereby raising the quality of life of rural inhabitants and advancing toward more equitable socioeconomic development. In addition, the findings may help improve technological infrastructure, thereby building confidence in the use of financial services in these areas (Serrato, 2021).
Impacto De La Cultura Tributaria En El Sector Agrario De Los Pequeños Productores Del Departamento De Boyacá
(Universidad Santo Tomás, 2025-12-04) Pita Suarez, Valentina; Alonso Hernández, Michal Fernanda; Niño Abaunza, Luz Helena; Universidad Santo Tomas - Seccional Tunja
Agriculture is a fundamental sector for Colombia's economy, as it not only generates employment, but also ensures the country's food sovereignty; however, this sector faces significant challenges. The tax culture of small agricultural producers in Boyacá is a crucial aspect for their economic and social development. First of all, this culture directly influences the formalization of their activities, since ignorance or resistance to comply with tax obligations limits their access to credit, government programs, and broader markets. On the other hand, the tax culture is closely linked to the growth of these producers, since greater formalization allows them to invest in technology, improve their agricultural practices and increase their productivity; Likewise, a tax culture that is not solid can generate inequalities in the sector, since those producers who comply with their tax obligations have greater development opportunities. Therefore, this research aims to analyze in detail how the tax culture impacts the formalization and growth of these small producers, using a descriptive and correlational approach, which will seek to identify the various factors that influence the perception and attitude of farmers. towards compliance with their tax obligations; In particular, we will investigate the specific barriers that these producers face, such as lack of knowledge about the tax system, the complexity of the procedures, the perception that taxes are considered an unnecessary expense, and the lack of trust. in public institutions that are related to this sector.

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