Maestría Ciencias Contables

URI permanente para esta colecciónhttp://hdl.handle.net/11634/13485

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Responsabilidad Fiscal en los Contratos de Fiducia Inmobiliaria
(Universidad Santo Tomás, 2025-03-05) Maritza Xiomara Hernández Carrascal, Jesús Alberto Montes Ibarra; María Ana Martina Chía Suarez
Abstract The objective of this project is to determine the fiscal responsibility in real estate trust contracts. The methodology has a mixed research approach to apply instruments such as interviews, documentary review and numerical tax valuation. The population corresponded to the parties involved in a real estate trust company in accordance with current Colombian regulations and the context of the city of Cúcuta. Non-probabilistic and intentional sampling is applied to obtain more complete and specific information. The instruments were the semi-structured interview and the documentary review to analyze the information related to the subject and the taxes assumed by the different participants of the trust business. The results analyzed the relationship between the real estate project and the trust company for the generation of trust and transparency in the administration of the participants' resources. Next, the main aspects to be taken into account in the real estate trust agreement were determined in the face of the tax implications that arise from the payment of taxes. It was concluded that each type of trust has specific tax implications, such as the handling of VAT, withholdings at source and taxes on financial returns, which require in-depth knowledge of tax regulations and detailed planning. Keywords: real estate project, trust company, fiscal responsibility, financial transparency
Determinación de los niveles de materialidad para su reconocimiento y medición en la información financiera
(Universidad Santo Tomás, 2025-03-03) Noriega Ruidiaz, Henry Rafael; Carvajal Sandoval, Alba Rocío; Universidad Santo Tomás
The concept of materiality has presented various definitions throughout accounting history. The purpose of this paper is focused on presenting the standards issued by accounting regulatory bodies worldwide, in addition to the disclosures of researchers and academics within the framework of the principle of materiality in accounting. In this sense, the conceptual bases and some rules or thresholds of materiality applicable for its determination in financial information are identified. This determination is subjective, as it is subject to the judgment of the preparer of the information, since, for its issuance, it must take into account quantitative and qualitative factors; which prevents the establishment of homogeneous rules that allow determining more accurate and reliable materiality judgments for the users of the information. The methodology used in this research corresponds to a comparative qualitative analysis to analyze the bibliography acquired from the standards and requirements published by the IASB, the IFRS, other texts and graduate theses; as well as the documentary review of scientific articles developed by researchers and academics, on the principle of materiality in accounting and the application of professional judgment in its determination. It is concluded that there is an absence of standards and guidelines with examples of guidance in the application of materiality, which leads to the use of empirical rules that are applied by the preparers and auditors of the information in their professional practice and that for the regulatory bodies lack support in the accounting literature and in the law. In the same sense, it is ratified that revenues are the most predominant factor in the determination of materiality, but there is a tendency towards profits as the most common rule of thumb.
El costeo en la definición de la viabilidad agrícola de las Unidades Agrícolas Familiares (UAF) Ejemplo del cultivo de limón Tahití
(Universidad Santo Tomás, 2025-01-17) Hernández Rodríguez, Sandra Lucía; Clavijo Hernández, Jose Eduardo; Vargas Acevedo, Claudia Liliana; Chía Suárez, María Ana Martina
To define the economic viability of Tahiti lemon cultivation in the Family Agricultural Unit (UAF) in Lebrija, Santander, costing becomes a fundamental tool. Costing allows you to identify and quantify the costs associated with each stage of production, from the initial investment to operating and maintenance expenses, such as supplies, labor, transportation and marketing. By performing a detailed cost analysis, it is possible to calculate key financial indicators such as profit margin, break-even point, and cost-benefit ratio. These indicators help evaluate whether the income generated by the sale of Tahiti lemon covers costs and, in addition, generates sufficient profits to justify agricultural activity. In addition, costing allows producers to project different scenarios (optimistic, average and pessimistic) and perform a sensitivity analysis to external factors such as fluctuations in market prices and variations in input costs. This tool provides a solid basis for decision making, helping to determine if the crop is economically viable and sustainable in the particular context of the UAF in Lebrija.
Desempeño sostenible de las sociedades BIC según informes de gestión del sector agrícola
(Universidad Santo Tomás, 2024-12-19) Santamaría Romero, Samalia; Camacho Badillo, Sindy Paola; Mantilla Pinilla, Eduardo
The management analysis of the Collective Interest and Benefit Companies (BIC) to demonstrate compliance with the sustainability requirements of Colombian regulations and international standards, focused on the agricultural sector, given its importance in the economy, corresponding to the exploitation of nature, and be the basis for human food security. The agricultural BIC reports evaluate: the business model, in order to sustainability, shared value and positive social and environmental impacts; the corporate governance structure, transparency, accountability and stakeholder participation mechanisms; Working conditions, occupational health, diversity and inclusion, and labor relations; environmental management, efficient use of natural resources, mitigation and adaptation to climate change; and relations with local communities, social investment, and community development. The study allowed us to identify: that agricultural BICs are committed to sustainability, with innovative practices in environmental, social and governance matters; facing challenges in determining social and environmental impacts, integrating sustainability into strategic management with effective communication to interest groups; and the opportunities to strengthen corporate sustainability management with adoption of international standards, collaboration with key actors and investment in clean technologies. However, it is necessary to continue working on measurement and accountability, which is essential in monitoring BIC and identifying new trends and challenges, political strategies for agricultural sustainability in the country.
Desempeño sostenible de las sociedades BIC segun informes de Gestion del Sector Agricola
(Universidad Santo Tomás, 2024-11-28) Santamaria Romeo, Samalia; Camacho Badillo, Sindy Paola; Mantilla Pinilla, Eduardo
The management analysis of the Collective Interest and Benefit Companies (BIC) to demonstrate compliance with the sustainability requirements of Colombian regulations and international standards, focused on the agricultural sector, given its importance in the economy, corresponding to the exploitation of nature, and be the basis for human food security. The agricultural BIC reports evaluate: the business model, in order to sustainability, shared value and positive social and environmental impacts; the corporate governance structure, transparency, accountability and stakeholder participation mechanisms; Working conditions, occupational health, diversity and inclusion, and labor relations; environmental management, efficient use of natural resources, mitigation and adaptation to climate change; and relations with local communities, social investment, and community development. The study allowed us to identify: that agricultural BICs are committed to sustainability, with innovative practices in environmental, social and governance matters; facing challenges in determining social and environmental impacts, integrating sustainability into strategic management with effective communication to interest groups; and the opportunities to strengthen corporate sustainability management with adoption of international standards, collaboration with key actors and investment in clean technologies. However, it is necessary to continue working on measurement and accountability, which is essential in monitoring BIC and identifying new trends and challenges, political strategies for agricultural sustainability in the country.
‘’Las condiciones ambientales del servicio Airlife de la empresa Sepa hacia su reconocimiento como empresa sostenible’’
(Universidad Santo Tomás, 2024-11-06) Cabeza Rozo, Mindrey Tatiana; Corredor Martínez, José Luis; Mantilla Pinilla, Eduardo; Universidad Santo Tomás
A sustainable company maximizes its positive impact on society and the environment without compromising the well-being of future generations. It is characterized by generating long-term economic value, protecting the environment, reducing its environmental footprint, and promoting social development. To achieve this, it must adopt responsible environmental practices, train its employees in sustainability, and foster a culture of sustainability. Sustainable companies benefit from improved reputation, cost reduction, access to new markets, and increased innovation. Sustainability requires continuous effort, commitment, and transparency. In this context, SEPA has developed AIRLIFE, a technology that eliminates 99.9% of viruses, fungi, and bacteria in poorly ventilated spaces such as vehicles and buildings. Although this service enhances environmental sustainability and human health, it may have negative impacts. Therefore, a study is conducted to establish conditions for improvement and mitigation, helping SEPA report its sustainability and enhance its positioning. This study also serves as a guide for other organizations in their environmental evaluation and management.
Los efectos financieros y fiscales en la implementación la contabilidad electrónica en las ferreterías: caso práctico Ferro Agrario SAS
(Universidad Santo Tomás, 2024-11-03) Herrera Osma, Hela Patricia; Supelano Benítez, Nancy; Martínez Molina, José Alfonso; Mantilla Pinilla, Eduardo
This study focuses on analyzing the effects of the implementation of electronic accounting on the Ferro Agrario SAS hardware store located in Santander, Colombia. The main objective is to evaluate the impact of this digital transformation on the company's operational efficiency, financial data accuracy, regulatory compliance, and strategic decision-making. Through a mixed methodological approach, quantitative and qualitative data were collected through business characterization, interviews, and analysis of accounting records. The results made it possible to identify significant improvements in accounting management, such as reducing manual errors, streamlining accounting processes, optimizing information storage, and real-time access to financial data. In addition, an increase in efficiency in compliance with tax obligations and a greater capacity to generate more detailed and timely financial reports was evident. The expected results of this study have the potential to significantly impact the understanding of the benefits and challenges of electronic accounting in the hardware sector. More importantly, it will serve as a catalyst for change, identifying best practices for successful implementation. The findings of this research will be a crucial reference for decision-making by both hardware stores and regulatory entities, promoting the adoption of digital technologies and improving the accounting and financial management of hardware companies in Santander.
Efectos contables y tributarios de la valoración de activos biológicos por valor razonable en Pymes agrícolas de Bucaramanga, Santander. “Análisis de Casos”
(Universidad Santo Tomás, 2024-08-14) Matabanchoy Ruales, Yomar Ancizar; Martínez Suárez, Zaira Johana; Carvajal Sandoval, Alba
Fair value as a basis for measuring biological assets is a requirement established in the new technical regulatory frameworks. On the one hand, the use of fair value can improve or deteriorate the reliability of the statement of financial position, results and cash flows; on the other hand, it can improve or deteriorate the financial indicators of an entity or affect the income tax to be paid or not to be paid in the future. Given the above, this research sought to analyze the accounting and tax effect caused by the use of fair value as a model for measuring biological assets in SMEs in the agricultural sector of Bucaramanga, Santander. For this purpose, through a quantitative approach methodology and documentary analysis method, the financial information reported in the SIIS of the SuperSociedades (Superintendence of Corporations) was reviewed. Given this review, 8 companies of this sector that established as accounting policy the use of fair value in the measurement of their biological assets were finally selected. From the results, it is highlighted that the SMEs in this sector can improve their financial indicators when they value their assets, and they can improve them if they devalue them; on the contrary, the use of fair value tends to biases and errors in the information, not because the fair value is nefarious, but because of the confusion it causes at the moment of recognizing, measuring, presenting and disclosing it.
Análisis de las sanciones a profesionales de la Contaduría Pública en Colombia, en reconocimiento del régimen sancionatorio y la causalidad entre los años 2017-2023.
(Universidad Santo Tomás, 2024-02-16) Villamizar Gómez, Leidy María; Gélvez Villamizar, Natalia de Jesús; Mendoza Gómez, Sandy Tatiana
The profession of the Public Accountant carries the crucial responsibility of operating with commitment, especially in the business and state areas, where they certify the authenticity and transparency of financial information; although this function is vital, there have been cases in which accountants contradict fundamental ethical values, particularly in relation to the responsibility conferred on them by law, such as the public faith, is for this reason that this research seeks to analyze the sanctions to professionals of the Public Accounting in Colombia, in recognition of the sanctioning regime and causality between the years 2017-2023, for this purpose a descriptive-study is madeanalytical based on the information reported by the Central Board of Accountants (JCC) in the periods mentioned, initially addressing a review of the Colombian legal framework from the perspective of sanctioning the public accountant, then a study is made of the situation of the sanctioning system to the Public Accountant and finally strategies are identified to reduce the problem that leads to the penalties of the Public Accountant in his professional practice, and that as a result an analysis matrix of 116 accountants sanctioned by the JCC is obtained, which leave in evidence a deficiency in the training process, either by their ignorance in the norm, lack of professional ethics or negligence in technical procedures; of which each of the cases allows to generate strategies based on an analysis of Weaknesses, Opportunities, Strengths and Threats.
Análisis de la eficacia del marco técnico contable aplicable al grupo 3: Sector restaurantes Bucaramanga en período de pandemia 2020-2021
(Universidad Santo Tomás, 2023-09-19) Torra Cárdenas, Jesús Augusto; Valbuena Tayo, Margin Andrea; Rodríguez Padilla, Jully Tatiana; Acevedo Amorocho, Alejandro
In Colombia, micro-enterprises play a fundamental role within the socioeconomic structure, however, despite their importance, they face multiple difficulties hindering their growth and consolidation. This paper analyzes the effectiveness of the technical accounting framework applicable to group 3, facing the economic crisis originated by the Covid-19 pandemic, focused on microenterprises in the restaurant sector in Bucaramanga, such descriptive type research is supported by the analysis of the operating net cash cycle of 96 companies that deposited their financial statements in the Chamber of Commerce of Bucaramanga during the periods 2017 to 2021, as well as the general analysis of the different technical accounting regulatory frameworks existing in Colombia in relation to the items that affect the net operating cash cycle, together with the available documentary sources. The results show the current situation for this group of companies, inferring that there is no greater or lesser level of efficiency that allows them to face uncertainty scenarios such as the one generated as a result of the pandemic. This research seeks to be a contribution in terms of measuring the current state, which will help the survival and business performance of the sector.
“Revisión dinámica de las Normas Internacionales de Información Financiera en la gestión del capital de trabajo neto operativo: Caso MiPymes fabricantes de materiales de arcilla para la construcción del Norte de Santander, periodo 2016-2019.”
(Universidad Santo Tomás, 2023-03-23) Castro Pérez, Rocío del Pilar; Acevedo Amorocho, Alejandro
The development of this research focused on the sector of companies that manufacture clay materials for construction located in Norte de Santander for the years 2016 to 2019, where the review and analysis of the operating net working capital was generated, to determine the management of the administrators in the generation of cash flows and ability or not to add value to these organizations. The research was developed under a mixed methodology, the population was determined by the companies that are part of this sector in the Norte de Santander department and the sample consisted of five (5) companies, which was determined for convenience, according to with the achievement of financial information in the database consulted to extract the information. As a result of this investigation, the main findings were that, in general, the organizations under study presented non-compliance with their financing policies, evidencing an inadequate administration of the operating net working capital and the presence of idle funds and opportunity costs, generated by the absence of monitoring and control by the management of portfolio collection management, rotation and adequate inventory levels and compliance with the commitments to suppliers in coordination with the growth of sales. Likewise, it was determined that according to the economic figures, the leverage decisions exceeded the margin established in the market for the sector to which they belong, generating high financing costs that affected the operating result.
Educación Financiera para los Microempresarios del Municipio del Cerrito en Santander
(Universidad Santo Tomás, 2023-02-23) Castro Bohórquez, Karen Tatiana; Martínez Molina, José Alfonso
The purpose of this research was to promote financial education in microentrepreneurs in the municipality of Cerrito, Santander, through strategies that help with effective economic decision making. For this purpose, an investigation with a quantitative-descriptive approach was contemplated, oriented to know through the survey and the interview, the microfinance needs of the participating population, to later select the best strategy, in order to strengthen the administrative and financial scenario of each of the businesses, contributing to continuous growth and permanence in the market. The research included the participation of 94 Cerritan microentrepreneurs. To carry out the fulfillment of the proposed objective, a methodology based on three sequential and dependent phases was proposed: conceptual, methodological and empirical, which through various activities allowed us to respond to the initial hypothesis. Among the most results, a population was found that does not have sufficient financial knowledge and that presents difficulties in accessing bank credits. This has led them to maintain their companies in the market through their own economic resources and manage their finances empirically. Given the lack of financial education, microentrepreneurs consider it necessary to receive information on the subject and thus be able to promote the development of their ventures, apart from generating business and cultural strengthening in the area. Therefore, a booklet called "The path to a profitable business: Pedagogical proposal for the proper management of finances" was designed, seeking to strengthen the financial education needs of micro-entrepreneurs in the municipality of Cerrito - Santander.
Análisis del monitoreo de instrumentos financieros, que contribuye al sostenimiento Económico y Financiero del sector hotelero
(Universidad Santo Tomás, 2023-01-17) Barrera Arciniegas, Helga Lucero; Acevedo Amorocho, Alejandro; Universidad Santo Tomás
The development of this research outline as a guide to analyze how both financial instruments and information are contemplated for decision-making, in contrast to an essential component such as financial literacy. At first, a theoretical investigation was developed, in which it was possible to specify the basic knowledge and the assumptions that gave the structure to the forged research question, such as the elements of financial education, culture and financial literacy, work which was the support for the development of the analysis developed of this, in the context of the business fabric of the hotel sector for the city of Bucaramanga. For the development of the process, validated surveys applied to the managers of the sector under study were carried out in order to be able to identify the traits and trends presented by the individuals evaluated, with which it was possible to identify characteristic features in the performance of the companies. with reference to the degree of financial culture that these individuals have in the management of their organization and in the decisions they make. Finally, a detailed analysis of the stages evaluated by the instrument was developed, in which it was possible to compare the answers obtained with each of the managers, with which to define the degree of financial management, and how said understanding allowed the management developed in the pandemic period allowed companies to maintain themselves after the adversity caused by said event. It is possible to specify that the degree of financial culture in individuals is very low, and makes it clear that companies are maintained for other peripheral reasons such as a good name, and the management of complementary strategies such as catering, and other activities that managed to make companies sustain themselves in said global situation. Keywords: Drivers, Financial Culture, support, hotel sector.
El fraude y su afectación en la ética en el ejercicio de la revisoría fiscal en Colombia 2020
(Universidad Santo Tomás, 2022-11-09) Amaya Muñoz, Edgar Rafael; Duran Gualdrón, Ana Rosa; Hernandez, Albeiro; Espitia Gonzalez, Sandra Marcela
This text reports the results of the investigation on how fraud affects ethics in the exercise of tax auditing in the Colombian context. This analysis is carried out through a qualitative and quantitative approach. In this way, it allows us to compile and compare the opinions obtained from a survey of professionals. The article shows that although there is an ethical code in the accounting practice to regulate the conduct of the individual, it is not applied in practice. Currently, many companies have implemented control mechanisms to prevent cases of fraud from occurring. The statutory auditor must exercise control and ensure compliance with current legal regulations, being the guarantor of the investors, and also has the power to rule on the financial statements. However, the statutory auditor as a social individual can use the power, he holds to commit fraud. It is vital to establish coherence between professional ethical theory and practical professional ethics in order to achieve greater transparency in the accounting field.
Impacto contable-fiscal de la Norma Internacional de Información Financiera 16 en el sector energético colombiano
(2022-09-09) Rodríguez Tarazona, Johanna Smith; Carvajal Sandoval., Alba
The purpose of this document is to review IFRS 16, the tax laws on leases in Colombia and the possible accounting-tax impacts of the application of the new standard. At the same time, a theoretical-practical tour of said impacts is made to validate the hypothesis raised about the changes in the recognition, measurement and disclosure of the assets and liabilities for lease not recognized in the Financial Statements
Estructuración de un modelo de gestión organizacional para las asociaciones de cultivadores de palma africana de la región del Catatumbo articulado a las NIIF PYMES
(2022-04-30) Villamizar Paredes, Yaneth Mileidy; Yanes Suarez, Johan Eberto; Olaya, Daniel
The present research work seeks to propose the structuring of an organizational management model articulated to the IFRS PYMES (International Financial Reporting Standards), applicable to the associations of African palm growers in the region of Catatumbo Norte de Santander, in Colombia, which gradually facilitate organizational strengthening, whose information that is generated within the framework of IFRS SMEs as a result of its operation, is reliable for the users of the information; The research work was developed under a mixed approach, through the application of instruments for the collection, processing and subsequent analysis of quantitative and qualitative data of a descriptive and documentary type, in order to know the current state and the management of palm growers' associations; applied to the key personnel of 12 associations, made up of 3 members; president, manager, and accountant of each one, according to the determined population, for a total sample of 36 members; designed based on the components of COSO 2018 (Committee of Sponsoring Organizations of the Treadway Commission), and the legal framework of IFRS SMEs, according to the scope of application contained in Law 1314 of 2009 and Decree 3022 of 2013 and its regulations, and as a result of the research work, it is necessary to structure an organizational management model for associations of African palm growers articulated to IFRS, seeking an Association approach at a macro level that can cover the financial needs of palm growers. African from the Catatumbo region.
Aportes y percepciones del contador público en Santander sobre la evidencia de la sostenibilidad ambiental
(2022-03-30) Rey Toloza, Juan Carlos; Martínez Molina, José Alfonso; Mantilla Pinilla, Eduardo
This document describes the research results about environmental sustainability disclosures of public accountant’s contributions and perception in Santander (Colombia). Based on a qualitative and quantitative study, supported by the compilation and analysis of various sources of secondary information and a survey of professionals. This study shows that despite the global initiatives aimed at structuring an environmental accounting system and the progress in achieving the sustainable development goals (SDG), there still been conceptual and regulatory gaps. This has impeded the progress of the environmental sustainability’s measures. The State’s few intentions to create an accounting structure and standards as well as academy discretion to contribute to the issue, counting whit financial tools only to reveal the non-financial. It is necessary to evolve from economic-speculative accounting towards sustainable accounting for the planet’s conservation for the future generational life.
Análisis del riesgo crediticio y la competitividad de las IPS privadas en Colombia
(2022-01-18) Espinel Jaimes, Ludyn Zulhay; Mujica Barón, Luz Stella; Jaimes Durán, Miguel Angel; Sánchez Tovar, Yesenia; Universidad Santo Tomás
The increase and portfolio debt to the Colombian hospital and clinics by the EPS Health Promotion Entities, and insurance services as well, due the provision of health services, has led to a rather complicated financial situation for IPS; that is why, this investigation aims to analyze the level of credit risk and competitiveness of private IPS (Health Provider Institution) in the Metropolitan Area of the city of Bucaramanga, to determine the probability of bankruptcy to be taken to mitigate liquidly risk. For the development of the work, a quantitative study was carried out, of an explorative, descriptive nature and with field design, taking as population 83 IPS, located in the metropolitan area of Bucaramanga belonging to group 2 (pymes). After that, the financial information obtained from the SuperSalud webpage is collected, for the 2018,2019 and 2020 corresponding to the 83 IPS object of study. Once the data is organized, the methodologies selected for the calculation of financial ratios proposed by the Altman’s Z-Score model is applied, which allows to identify the probability of bankruptcy individually, in addition to the financial situation of the activity carried out by the IPS according to the groups to which it belongs. Subsequently, to measure the competitiveness indices of the private IPS of the metropolitan area of Bucaramanga, an analysis is carried out through the selected method called Hierarchical Clusters, which allows to identify the performance of the IPS, taking into account the performance indicators (ROI, WACC, EVA), validated by the IMB SPSS application, for this, the year 2020 was taken as a reference. Due to the poor documentation on the subject of credit risk and competitiveness, especially in the health sector, this research gap leaves the field open to develop studies through the implementation of other similar models, which allows combining results to obtain other variables of financial analysis such as the one carried out to the IPS of the metropolitan area.
Integración de la contabilidad de gestión al direccionamiento estratégico en la Pyme
(2021-11-16) Rodríguez Herrera, Claudia Mireya; Martínez Aristizábal, Edgar Julián; Vanegas Rodríguez, Lina María; Chía Suárez, María Ana Martina
The document brings together the research results on the subject of management accounting and strategic management, in order to set guidelines for it to be incorporated into SMEs, based on a rigorous documentary review with the identification and compilation of information from registered documents. in scientific databases. In particular, a bibliometric analysis was incorporated, using the Web of Science database, highlighting the trends in accounting for management and strategic direction. In the development of the research, the integration of traditional management accounting based on cost systems was achieved, basically in Activity-Based Costs (ABC), social accounting and environmental accounting, which allowed to establish elements in general lines so that be incorporated as part of the strategic direction in SMEs.
Eficiencia en el recaudo de los impuestos establecidos en el estatuto de rentas en el Municipio de Aguachica Cesar
(2021-07-12) Escalante Manosalva, Uberty; López Ortiz, Yulieth; Piñerez Flórez, Miguel Antonio; Guerrero Díaz, Ricardo Jesús; Universidad Santo Tomás
This study presents an evaluation of the level of efficiency in the collection of taxes established in the income statute in the municipality of Aguachica Cesar, a procedure based on the guidelines established by agreement 039 of 2006 after perceiving a wide margin of product discrepancies. of the omission in the payment of fiscal responsibilities; corresponding to the different collection modalities that are demanded for the development of unavoidable social projects to improve the quality of collective life after becoming a motivating axis for public action. A qualitative-quantitative methodology is applied, which seeks not only to understand the functionalities of the municipal income statute in accordance with other normative dogmas of the tax established for Colombia; The quantitative approach, on the other hand, analyzes and evaluates the behavior of budget executions corresponding to the last 8 fiscal periods in order to measure the asymmetries of this tax work model and define the relevance or not of a procedural renewal more related to the current dynamics of the economic actions of the municipality and the attention needs of the taxpayer.

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