Especialización Gerencia Tributaria
Recent Submissions
-
Análisis crítico de los paraísos fiscales para las ciencias económicas en Colombia
(Universidad Santo TomásEspecialización Gerencia TributariaFacultad de Contaduría Pública, 2023-08-25)Globally, a problem has been identified in different countries, such as money laundering, corruption, tax evasion and tax avoidance, largely because there are territories that offer attractive tax advantages to investors, ... -
Diferencia de Reconocimiento de Cesantías del Régimen Especial y el Normal
Severance payments are a social benefit of law that corresponds to the worker who has an employment contract regulated in accordance with the substantive labor code and other laws that regulate this social benefit in ... -
Impacto de impuesto de renta y complementarios en personas naturales en Colombia según proyecto de reforma tributaria 2023-2026
(Universidad Santo TomásEspecialización Gerencia TributariaFacultad de Contaduría Pública, 2023-05-17)This document seeks to investigate the impact that the 2023-2026 tax reform will have on the income tax on individuals in Colombia, where it seeks to contribute to the equity, progressiveness and efficiency of the tax ... -
Análisis biobliometrico de la valoración de activos biológicos
(Universidad Santo TomásEspecialización Gerencia TributariaFacultad de Contaduría Pública, 2023-05-08)The dynamics of the valuation of biological assets and accounting has generated different points of view both at an academic professional level and because of its importance in the agricultural sector. IAS 41 and its ... -
Estrategia para la mejora en la prestación de servicios a las personas con discapacidad desde la primera infancia hasta su inserción en el mundo laboral en el Instituto de Habilitación de Comfaboy
(Universidad Santo TomásEspecialización Gerencia TributariaFacultad de Contaduría Pública, 2023-02-06)The present work exposes the need to develop strategies and mechanisms that allow improving the provision of services to people with disabilities to favor the processes of labor insertion. This work arises from the need ... -
Impactos en la aplicación de la retención en la fuente para el contribuyente y el estado Colombiano.
(Universidad Santo TomásEspecialización Gerencia TributariaFacultad de Contaduría Pública, 2022-11)The present work carries out an analysis of the aspects related to withholding at the source during the period 1992 - 2013, with the purpose of describing, analyzing and publicizing the objectives that the State presents ... -
Análisis de la equidad en el impuesto de renta y complementarios en Colombia durante los años 2010 – 2020: caso aplicativo en personas naturales
(Universidad Santo TomásEspecialización Gerencia TributariaFacultad de Contaduría Pública, 2022-09-19)In this research, equity is analyzed as a constitutional principle applied to the income tax of individuals according to the different changes of government that took place during the period 2010 - 2020. For this purpose, ... -
El régimen simple de tributación como facilitador de la gestión fiscal en empresas de servicios profesionales: Caso Romero Finanzas Corporativas SAS
(Universidad Santo TomásEspecialización Gerencia TributariaFacultad de Contaduría Pública, 2022-09-08)One of the great challenges of governments worldwide is the formalization of businesses through the relaxation of requirements or procedures before the tax authorities and the reduction of the tax impact on the finances ... -
Beneficios tributarios y su impacto en la economía naranja: un sector poco explorado
(Universidad Santo TomásEspecialización Gerencia TributariaFacultad de Contaduría Pública, 2022-08-31)The orange economy is considered as an opportunity to unite the traditional with the intellectual, transforming ideas into cultural goods and services, whose value is determined by their property content”. That allows the ... -
Impacto de la cultura tributaria medida desde el recaudo en el departamento de Santander en el periodo 2017-2021
(Universidad Santo TomásEspecialización Gerencia TributariaFacultad de Contaduría Pública, 2022-08-04)This project aims to identify and evaluate the impact of the tax culture in the department of Santander, for example, what are the causes that prevent taxpayers from deciding not to contribute to national collection, either ... -
Mantenimiento de la sección 13 de la NIIF para PYMES en la empresa Distribuidora Médico Quirúrgica S.A.S
(Universidad Santo TomásEspecialización Gerencia TributariaFacultad de Contaduría Pública, 2022-07-07)This work focuses on analyzing the process of adoption and implementation of International Financial Reporting Standards in Colombia and its impact on the business sector. The main objective is to update the accounting ... -
Mantenimiento de la sección 11 de NIIF para pymes, aplicado a la empresa Clínica de llantas y rines Ltda
(Universidad Santo TomásEspecialización Gerencia TributariaFacultad de Contaduría Pública, 2022-06-29)Clinic of tires and rims limited is a Santanderan company founded in 2015, it already has the conversion to the new accounting technical framework, to start the evaluation the maintenance process was generated for section ... -
Mantenimiento de la política contable de PPYE caso práctico Fundación Servicio Social bajo NIIF
(Universidad Santo TomásEspecialización Gerencia TributariaFacultad de Contaduría Pública, 2022-07-30)This degree project will allow the "Social Service Foundation" to update the accounting policy Section 17 Property, plant and equipment under International Financial Reporting Standards. Through the interpretation and ... -
Implementación niif sección 17 maquiservicios sas
(Universidad Santo TomásEspecialización Gerencia TributariaFacultad de Contaduría Pública, 2022-06-30)The research project is focused on the implementation of international financial reporting standards IFRS section 17 for SMEs property, plant and equipment, to the company Multiservices SAS, we were able to observe and ... -
Mantenimiento de la Sección 13 de NIIF para pymes, aplicado a la empresa Construcción SAS
(Universidad Santo TomásEspecialización Gerencia TributariaFacultad de Contaduría Pública, 2022-06-29)The purpose of this work is to maintain the inventory policy of the company Inputs for Construction SAS, who currently has accounting policies that do not meet the requirements established in section 10 of IFRS for SMEs, ... -
Mantenimiento de la Sección 13 Inventarios de niif para pymes, aplicado a la empresa Biosaludable SAS
(Universidad Santo TomásEspecialización Gerencia TributariaFacultad de Contaduría Pública, 2022-06-29)The purpose of this research is to carry out the maintenance of Section 13 of Inventories according to the current regulations, NIIF for SMEs, of the company Biosaludable SAS Valledupar, based on what is established in the ... -
Revisión del tratamiento contable del rubro de Propiedades de Inversión sección 16 de NIIF para PYMES de la empresa Inversiones Suarez y Compañía S en C en Reorganización
(Universidad Santo TomásEspecialización Gerencia TributariaFacultad de Contaduría Pública, 2022-06-29)The purpose of this report is to review the accounting treatment of the investment property component section 16 of the IFRS for SMEs of the company Inversiones Suarez and Compañía S en C in Reorganization, since it is the ... -
Mantenimiento de la Sección 11 de NIIF para pymes, aplicado a la empresa Clínica de llantas y rines Ltda
(Universidad Santo TomásEspecialización Gerencia TributariaFacultad de Contaduría Pública, 2022-06-29)Clinic of tires and rims limited is a Santanderan company founded in 2015, it already has the conversion to the new accounting technical framework, to start the evaluation the maintenance process was generated for section ... -
Mantenimiento de la sección 11 de NIIF Para Pymes, aplicado a la empresa ASL
(Universidad Santo TomásEspecialización Gerencia TributariaFacultad de Contaduría Pública, 2022-06-29)ASL Segurity Ltda. is a company that provides surveillance and private security services in the national territory seeking to safeguard customer safety focused on quality service, within the problem we have been able to ... -
Mantenimiento de la sección 17 de NIIF para PYMES, aplicado a la empresa SU SALUD S.A.S
(Universidad Santo TomásEspecialización Gerencia TributariaFacultad de Contaduría Pública, 2022-06-29)This research work corresponds to a case study in which section 17 IFRS SMEs is maintained to a Colombian health sector company called Su Salud S.A.S , because although the company has made the conversion to international ...