Pregrado Contaduría Pública

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

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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.
Evolución Digital en la Contabilidad Financiera: Desafíos y Oportunidades Control de Inventarios del Sector Automotriz
(Universidad Santo Tomás, 2025-12-10) Vargas Gonzalez, Yeidy Camila; Alba, Leidy Alejandra; Ramirez Vargas, Diana Yazmin; Universidad Santo Tomas
This research aimed to analyze the inventory models used by automotive sector companies in Tunja, within the context of digital transformation, to optimize inventory control in financial processes. A mixed approach (qualitative and quantitative) was applied, gathering information through surveys, interviews, and analysis of accounting reports. Results show that 60% of companies use tools such as Spiga, Siigo, Odoo, or Oracle, while 40% still manage their inventories using manual methods, leading to errors, loss of traceability, and operational delays. The main issues identified include low staff training, fragmented systems, high costs perceived, and resistance to change. However, significant opportunities were found, such as process automation, improved decision-making, real-time information access, and increased competitiveness. It is concluded that the implementation of accounting software, along with training strategies, technological integration, and change management, is essential to optimize inventory management, improve operational efficiency, and ensure the financial sustainability of the automotive sector in Tunja. This study provides a reference point for future research and for the adoption of technological solutions in sectors with similar characteristics
Impuestos verdes en Colombia: Una Herramienta Fiscal para la Sostenibilidad Ambiental
(Universidad Santo Tomás, 2025-12-10) Alvarado Villamizar, Edgar Ignacio; Muñoz Torres, Eymer Orlando; Sarmiento Sánchez, Silvia Fernanda; Martínez Durán, Carmen Cecilia; Universidad Santo Tomás
The study analyzes the effectiveness of green taxes in Colombia as a fiscal instrument to promote environmental sustainability, assessing their regulatory design, economic and environmental impact, as well as their integration with public policies. The research addresses the concept of environmental taxes, their constitutional and legal foundations, and examines the main taxes currently in force: the carbon tax, the tax on the consumption of plastic bags, and the motor vehicle tax. The methodology adopted follows a documentary and descriptive approach, based on regulatory analysis, bibliographic review, the study of international cases (France, Costa Rica, and Chile), and the evaluation of data on tax rates, tax bases, and revenue collection. The results show that, although Colombia has a solid legal framework for green taxes, their environmental and fiscal impact has been limited, since revenue represents less than 2% of total national tax income, the deterrent effect on polluting behaviors is moderate, and the specific allocation of resources to environmental programs remains low and lacks transparency. The discussion reveals that, in comparison with successful international experiences, Colombia faces weaknesses in enforcement, institutional coordination, and environmental fiscal responsibility culture. It is concluded that, although green taxes constitute an important instrument for environmental protection, their current effectiveness is reduced due to control problems, low revenue, and limited public awareness; however, with improvements in implementation, monitoring, transparency, and environmental education, they can become a real driving force for the transition toward a more sustainable economy.
Reestructuración y automatización del control del activo biológico en la producción forestal
(Universidad Santo Tomás, 2025-11-25) Nocua Camacho, Miguel Ángel; Rico Bonilla, Carlos Orlando; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000727814; https://scholar.google.com/citations?user=BBgagIsAAAAJ&hl=es&oi=ao; https://orcid.org/0000-0002-0060-0431
This report aims to establish a comprehensive model for the control, valuation, and accounting of forest biological assets within the company under study, developed during the approximate period of internship execution. This model seeks to accurately reflect the operational reality of the plantations, ensure compliance with the International Financial Reporting Standards (IFRS), and optimize strategic decision-making within the forest production cycle. The applied methodology combined direct field observation, training with the forestry department, documentary analysis, and accounting review, which made it possible to identify the existing disconnection between operational processes and their financial recognition. Among the main results, the integration between the forestry and accounting areas stands out, as well as the standardization of technical-operational language and the creation of an Excel tool that automates the control of biological assets, inventory, and costing. This proposal made it possible to improve the quality, accuracy, and timeliness of financial information, strengthen data traceability, and consolidate a more efficient, transparent, and aligned accounting management system with the productive dynamics of the forestry sector.
Transformación Digital en la Contabilidad Financiera: Retos y Oportunidades en la Era Tecnológica Enfoque en la Mano de Obra del Sector Lácteo Colombiano
(Universidad Santo Tomás, 2025-11-12) Álvarez Becerra, Carlos Andrés; Ramirez Vargas, Diana Yazmin; Universidad Santo Tomas
This analysis is the antithesis of passivity. While the Colombian dairy sector is a giant with feet of clay, with high levels of informality and a digital gap that hinders it, this work proposes that AI is the tool to build a new future. It is ironic that cutting-edge technology is the solution to the most deep-rooted problems. The research, which is like a documentary detective, uses official data from entities such as DANE, OCILAC, and Asoleche, and combines it with a Google Gemini simulation. This simulation acts as a crystal ball, predicting demand and planning shifts to optimize 6 human resources. The results demonstrate that, despite barriers such as cultural resistance and lack of connectivity, there are opportunities: AI can automate repetitive tasks, improve decision making, and open access to digital markets. It is concluded that AI is a strategic alternative to optimize labor costs in dairy SMEs, as long as it is supported by public policies, investment in technology, and digital training.
Análisis comparativo de los sistemas tributarios de Colombia y Perú: El Impacto del impuesto sobre la renta y el IVA/IGV
(Universidad Santo Tomás, 2025-07-09) Cardona Cardenas, Mateo; Saray Castillo, Julián Eduardo; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001656974; https://orcid.org/0009-0002-4633-5618
This study compares the tax systems of Colombia and Peru, focusing on income tax and VAT (Colombia) versus income tax and the General Sales Tax (IGV) in Peru. It analyzes their economic, social, and fiscal impacts within a context marked by informality, tax evasion, and social inequality. The research identifies similarities and differences in structures, rates, taxable bases, and collection mechanisms, while also evaluating their effects on investment, consumption, revenue collection, and income distribution. Key findings include that Colombia’s income tax is complex and lacks progressivity, while its VAT disproportionately affects low-income populations. In Peru, although the IGV is a major source of revenue, it faces high evasion rates, reducing its effectiveness. Both countries rely heavily on indirect taxes, which have a regressive impact on vulnerable sectors. The study recommends simplifying tax systems, strengthening enforcement, and promoting fairer and more efficient policies. These reforms aim to enhance fiscal sustainability, reduce inequality, and support economic development. In conclusion, the study highlights the need for more progressive tax approaches in Colombia and Peru, offering insights applicable to other Latin American countries facing similar socioeconomic challenges.

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