Especialización en Gerencia Tributaria

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Efecto de la reforma tributaria, ley 1607 del 2012 en las personas naturales clasificadas como empleados
(Universidad La Gran Colombia, 2015) Rincón Lara, Luz Mayerly; Reyes Forero, Rodrigo
Income tax emerged as a source of funds to finance government spending since 1821, is a direct tax that taxes the income likely to produce increase in equity of each subject, in the case of natural persons suffered substantial changes with the recent 1607 Tax Reform Act of 2012 because it came to be part of the category of employees and not only employees who are the people that are linked to a company by an employment contract, persons engaged in the liberal professionals and providing technical services with certain requirements. For this category new determination systems and retention tax generated at the source and changes in the requirements for declaring what has in turn generated effects increase in numbers collected in this tax in order to cover benefits granted to companies to employment generation. In the research it was collected documents and statistics regarding the tax reform of 2012, which allowed information to establish the reasons, changes and incidents that occurred in the income tax of individuals classified as employees.
Guía para la elaboración de las declaraciones del régimen cambiario, organismos de control y cambio en Colombia aplicados a la balanza cambiaria
(Universidad La Gran Colombia, 2015) Quintero Vizcaíno, Apolinar De Jesús; Urueña Torres, Ingrid Katherine; Camacho Arevalo, Nohra Janneth; Reyes Forero, Rodrigo
The purpose of this paper is to analyze the evolution of Colombia's exchange rate regime , studying how each of the entities that operate in the foreign exchange balance have adopted the respective changes that are taking place due to changes or additions to the various laws and reforms that regulate the exchange rate regime. A historical study of each of the rules that relate directly to this regime by analyzing their current legal status regulation and inspection bodies responsible for carrying out the inspection of foreign trade was made. Within the framework of study difficulties in understanding the statements of change and their respective instructions and disregard of the sanctions regime devoted to the breach of foreign exchange transactions they were discovered.
Análisis de las políticas tributarias frente al principio equidad (2011 – 2014)
(Universidad La Gran Colombia, 2015) Castro Gualteros, Jennifer Lizeth; Reyes Forero, Rodrigo
In the following document the analysis is address to the behavior of the colombian Tax System, and the distribution of the collected resources in terms of equity. In the first case, we talk about the incidence of public policies on the colombian tributary system, in other words, the effect of taxes over the population; and in the second scenario, the distributive effects of reinvesting. Also, the effectivity of tributary policies created between 2011 and 2014 is studied, in order to determine equity among tax payers and national citizens. Equity, is a word used in society long time ago. The biggest thinkers of the past defined equity as the union between justice and equality that made part of diverses aspects of law. The colombian tax system is based on the principles stated in the constitution of 1991, which are respectively equity, efficiency and progressiveness. The objective of equity can be attained through the employment of good tributary policies, creating a balance between public income and expenses, which can generate stability regarding costs of administrative efficiency. The redistribution policy has as an objective to maintain and increase equity among citizens, applying laws and evaluating individual payment capacities of tax payers, in order to sustain the impositive load that public income brings along. As Zapata (2005) said there have been sistematic studies analyzing the distribution of the public expenses and incomes, these have had less impact and have focused on measuring the progressiveness of taxes and their degree of concentration. Coming from that, it can be concluded that in order to improve the distribution of income, important efforts must be made, not only regarding public income and expenses, but also on the generation of new sources of income for society.
¿Cuáles son las causas conscientes o inconscientes que originan la evasión fiscal en las PYME y cuál es el impacto en la percepción de las personas?
(Universidad La Gran Colombia, 2015) Rojas Alipio, José Ricardo; Rojas Moreno, Erika; Soler Correa, Lady Julieth; Reyes Forero, Rodrigo
Control tax evasion is a fact that has been important in recent years, the State Administration of Taxation by (DIAN) has put new tasks and new technological aids in order to minimize the risk that exists in the country for the lack of collection of taxes. However, from the standpoint of Small and Medium Enterprises control it has been a double-edged sword, because as it is to understand its growth and sustainability direct impact on the reduction of tax payments, sometimes this decline becomes in a considerable increase if the sanctioning body rules against the employer. Throughout the time in our country they have presented tax reforms leading to the creation of new taxes, tariffs growth, decrease and increase profits, and increase in population to testify, decreased and increased tax bases, among thousands of concepts involved every decree or new resolution. For SMEs, there may be benefits of entrepreneurship, formalizing employment and increased marketing abroad, however the legislator forgets that thousands of these companies are for it and not just to understand in good shape every new regulation leaves for increasing taxes and there maybe we can understand the entrepreneur or small or medium investors in its fiscal year when tax evasion either intentionally or out of ignorance of the standard is presumed. Also do not warrant or considered just cause for employers and employees in charge of tax clearance exercises conducted involving tax evasion, there is important to establish that provision, impartiality, that much independence in accounting for balancing professional one way or another professional ethics and advise the employer legally pros and cons that can actually arise in the future when values increase or omitted to minimize the tax burden. Finally the pact to present properly perform taxes and part in order to minimize the possible tax evasion, increase training and support and develop benefits for SMEs from. The state that would increase the conviction and awareness by the employer and professional accountant practicing in these businesses.
Análisis de la eficiencia y eficacia del software tributario colombiano muisca en el recaudo de los impuestos a nivel nacional
(Universidad La Gran Colombia, 2015) Osorio Cantillo, Rafael; Rodríguez Álvarez, Cristián Fernando; Reyes Forero, Rodrigo
Underdeveloped country like Colombia has sought out this range and enter one of the more economically competitive countries, based on the payment of taxes by taxpayers for its development and promotion. For this reason, it was necessary to be at the forefront prosecutor, demonstrated over time and since 2004, after seeing the little tax contribution collected by the DIAN income and other factors taxpayers. Since this year with the help of international organizations and the hand of former President Álvaro Uribe Vélez; beginning is given to the larger project called MUISCA, all based on improving the control of revenues from taxpayers, but likewise attracting and linking new economic sectors from SMEs to large enterprises, providing new benefits and facilities in their tax obligations. This project seeks to highlight the great benefits that this project presents MUISCA to all taxpayers, and as from the implementation of the government's fiscal position has improved thanks to the same.
Mecanismos de control para disminuir la omisión, evasión y elusión del impuesto de industria y comercio en el municipio de Mosquera
(Universidad La Gran Colombia, 2015) Padilla Cajamarca, Ivett Lorena; Triviño Díaz, Jesús Efrén; Reyes Forero, Rodrigo
The territorial entities base your development on the possibility to obtain resources necessary for financing local expenses, in this way the Industry and Commercial tax is important inside the local finances structure, at the same time is a primary resource inside the current revenue, however the new challenges in the principal application as the administration efficacy on tax administration is creating the necessity to stablish more efficiency mechanisms to Contributor control, so enabling to the Administration reduces omission, evasion and avoidance levels. In this way, the present research was demonstrated the necessity to implement some mechanisms to enablethat local tax Administration for allowing the main control on the rotation dynamic of the tax contributors, fundamentally by statistics demonstrated in the sample where 25% Common Regimen Contributors are not register and 60% Common Regimen Contributors do not have an strict control from Administration, it means lost resources in a high grade for local Fisco. This situation is support in this research.
Análisis del impacto tributario derivado de falencias en el control y seguimiento del recaudo de impuesto ICA en Colombia, en años 2014 – 2015: Estudio de caso
(Universidad La Gran Colombia, 2016) García Lozano, Leidy Carolina; Castillo Gómez, Nury Marine; Rodríguez Zambrano, Hernando
This research aims, determining the tax impact arising from shortcomings in control and monitoring in the collection of the tax on industry and Commerce ICA in Colombia, in the years 2014-2015. For its realization is used technical qualitative with inference statistics and technical quantitative with statistics descriptive, to check the hypothesis of research, that prayed: an administration tax of quality supported in the control and monitoring of the raised of taxes as the ICA, improves the level of raised of them taxpayers and consequently in the level of life of the population. As result of the research is could check the hypothesis of research, through flaws found in them processes of control and follow-up, between them failures in the information tax of the taxpayer by ignorance of the applicability of them rates and form of liquidate the tax, which goes in detriment of the raised public.
Análisis de las prácticas tributarias estratégicas para Colombia frente a la implementación de las NIIF, basadas en las lecciones aprendidas en los países de México, Chile y Argentina, durante el periodo del 2010 - 2014
(Universidad La Gran Colombia, 2016) Piñeros González, María Alejandra; Carrillo Moreno, Jeimy Alejandra; Rodríguez Zambrano, Hernando
This research aims to identify strategic tax practices for Colombia against the implementation of IFRS, based on lessons learned in the countries of Mexico, Chile and Argentina, analyzed the 2010-2014 periods. Strategic tax practices for Colombia against the implementation of IFRS, were comparatively backward with others: for its realization, the base document review and techniques with descriptive statistics, in order to test the research hypotheses, mentioning that used countries in the region, a hypothesis that is true, based on the results obtained, which arises following the tax practices of Argentina, as the most strategic for Colombia.
Análisis de vacíos existentes en las normas fiscales usados para evadir impuestos en Colombia en los años 2014-2015
(Universidad La Gran Colombia, 2016) Perea Díaz, Vicky Medeine; Talero Lozano, Ludwing Van; Varela Lavado, Martha Cecilia; Rodríguez Zambrano, Hernando
The objective of the investigation was to determine the gaps in the tax regulations that are used by legal entities in Colombia to avoid complying with their tax obligations derived from the benefits of the last tax reforms. As techniques of analysis, quantitative techniques of descriptive statistics and qualitative techniques of statistical inference were used, in order to verify the hypothesis of investigation, which said: The existence of fiscal legal loopholes reduces the payment of tax obligations at the expense of interest public. Then, it was possible to demonstrate that, from the identification of some fiscal gaps, significant differences were obtained between the actual payment of taxes and the calculation of the taxes that should be, but the fiscal void that facilitates the avoidance and / or evasion will be presented Of the fulfillment of tax obligations, in this case of legal persons, thus validating the proposed research hypothesis.
Análisis de la contribución tributaria del sector cooperativo en Colombia (2014)
(Universidad La Gran Colombia, 2016) Buitrago López, Daniel Mauricio; Rodríguez Zambrano, Hernando
The objective of the research was to analyze the tax impact of legal gaps or gaps in legislation on the tax contribution of the cooperative sector in Colombia. Quantitative methods with descriptive statistics are used as analytical techniques, in order to verify the research hypothesis, which reads: The adjustment of the tax legislation and the special tax regime of the cooperative sector will result in a greater tax contribution from the cooperative sector to the achievement of social goals. Thus, It was possible to establish that with 80% of the cooperative surplus that is not reinvested in the development of its social object, the State is no longer perceiving a tax of $ 54,935,000,000, with a tax rate of 20%; But if one starts from the fact that they should not be treated with the benefits granted by the Special Tax Regime, their surpluses should be taxed at the ordinary regime rate of 34%, thus failing to actually receive a total of $ 116,737,000,000 pesos in 2014, validating the research hypothesis.
Análisis de las implicaciones en la estructura tributaria de las empresas comerciales y su impacto en la DIAN, con la implementación de las NIIF en Colombia al 2015
(Universidad La Gran Colombia, 2016) Martínez Rincón, Zuleima; Rodríguez Zambrano, Hernando
His present investigation was trying to determine the implications in the tributary structure of the business ventures in Colombia, with the implementation of the NIIF opposite to the DIAN, with analysis 2015. For his accomplishment, there is in use the base of documentary review and technologies with descriptive statistics, in order to verify the hypothesis of investigation, which for the case is reaffirmed, since in the mention that becomes relative to NIIF's implementation in the business ventures, is observed that it does not generate tributary impact to the DIAN, but if a countable change generates them. In addition, it is a priority for the companies in Colombia to possess the appropriation of the international procedure and to generate competitiveness in the companies, inside the global village.
Propuesta de un modelo estratégico de planeación tributaria para las empresas del sector de la construcción en Bogotá D.C., en el período 2016 – 2018: Estudio de caso Reserva San Isidro
(Universidad La Gran Colombia, 2016) Barón Rincón, Luz Dary; Rodríguez Zambrano, Hernando
This work consists of a Tax Planning in the construction sector to analyze the high tax burden is raised for the next few years from 2016 to 2018 companies in the sector, where builders and contractors are being affected with a number tax and a number of requirements for operation and implementation of SMEs. It makes clear the need to analyze and use tax benefits to which they have rights businesses to ease their tax burden by making a financial planning based on 2016 to 2018 given the above, the law 1429 of 2010 gives one of his asides first job generation, mother’s heads of households and young people under 28 years. One of the most important benefits of the standard under Article 49 of the Tax Code is to take into account that not recorded dividends and is not involved in the settlement of income Tax information on the profits of a construction company SME, where one of his main goals is to achieve its own economic solvency said. It is sought with this that each economic entity become this benefit to their own and thus avoid tax evasion. One of the tax treatment which has granted the norm as sanctioned by law 546 of 1999 creates schemes of capital markets with mortgage bonds and securitization portfolio and looking for yields thereof are a guarantee for the nation and in turn fund portfolios subsidiadles. Good planning is the result of a good baseline study for very good profits and thus contribute to our country in developing its national budget, the construction sector is one of the most brand in our country and that the same workforce is high.
Impacto financiero y fiscal del impuesto diferido según NIIF, en las pymes en Bogotá durante el periodo 2014-2015: Estudio caso
(Universidad La Gran Colombia, 2016) López García, Juan Carlos; Guerrero Herrera, Edwin; Rodríguez Zambrano, Hernando
The objective of the investigation was to determine the financial and tax impact of the deferred tax according to NIIF in the Pymes in Bogotá. As quantification techniques, quantitative techniques of descriptive statistics were used, in order to verify the research hypothesis, which mentioned: The financial and fiscal impact of the deferred tax according to NIIF in Pymes in Bogotá is negative for corporate income. Then, based on the analysis of the results of the investigation, it was possible to show that the deferred tax cannot be classified in any way as a tax benefit, but its recognition is based on two basic accounting principles: that of causation and Association of income, costs and expenses, as has been established in the development of this research; Is generated by temporary differences, between commercial profit and tax income, which are available to be reversed in future periods, of transactions that affect periods other than accounting profit and tax income.
Análisis de la apropiación indebida de recursos públicos y su impacto en la imagen del estado colombiano, del 2010 al 2015
(Universidad La Gran Colombia, 2016) Leyva Hernández, Carol Andrea; Riveros Cruz, Sandra Liliana; Rodríguez Zambrano, Hernando
This project consists of analyzing the misappropriation of public resources and their impact on the image of the Colombian state, due to the publications and reports of corruption that have been mentioned in the last 5 years, where the following question arises: How does the misappropriation of the public resources has generated a deterioration in the image of the State? The main objective of the project is to analyze the impact generated by the misappropriation of public resources in the image of the Colombian State, through the use of quantitative methods with descriptive statistics and qualitative techniques with statistical inference, in order to recover required resources to improve the quality of life of the population, during the period 2010-2015; starting from the analysis of the diverse circumstances in which the problem is presented, even at the global level. As a result, it is necessary for citizens to know the laws that regulate the State and for public entities to strengthen their structures in order to provide greater support with transparency and efficiency, in order to improve the image of the State and to work hand in hand with the Control Bodies , the private entities to eradicate the modalities of bribes, the payments to politicians and the appropriation of resources that increasingly generates property losses; Education also plays a fundamental role, but it is not only about intellectual formation, but also about the moral and ethical formation that comes from the Colombian homes, which need to provide tools that contribute to the conscience, protection, Good administrations and the care of public resources, since all citizens contribute directly or indirectly to the maintenance of the State.
Análisis del impacto tributario derivado de la gestión ambiental en las empresas en Colombia, durante el periodo 2013-2014. Estudio de caso Alpina
(Universidad La Gran Colombia, 2016) Galeano Mendoza, Leidy Yohana; Álvarez Lara, Lady Carolina; Rodríguez Zambrano, Hernando
This research is focused on the analysis of tax benefits arising from the environmental management of an industrial company, in this case ALPINA S.A. To realize this, quantitative models of descriptive statistics were used in order to test the research hypotheses, which read: Good environmental management in the industrial sector in Colombia in the Alpine Company generates a positive tax impact for businesses; which it was proven during the development of research, showing the respective tax benefits. This also shows the high sense of corporate social responsibility of the company Alpina within its policy of continuous improvement of the environment and protection of natural resources, with ultimate goal of improved quality of life for the community.
Análisis del impacto derivado del impuesto a la riqueza en personas naturales, en el municipio de La Dorada (Caldas), durante el 2015: Estudio de caso, ganaderos de La Dorada
(Universidad La Gran Colombia, 2016) Herrera Fajardo, Dislay; Leitón Cañón, Mayerly Angélica; Rodríguez Zambrano, Hernando
This research aims to determine the impact derived from wealth tax on natural persons in Colombia, in 2015, taking as a case study natural persons represented farmers in the municipality of the Dorada (Caldas). To realize this, qualitative techniques used statistical inference through surveys and quantitative techniques with descriptive statistics, in order to test the research hypothesis, which stated that: The wealth tax "would not affect the middle class of the country, or small and medium-sized enterprises "(Santos, 2014). Based on the results obtained shows that if there is involvement in natural persons, resulting in crimes of tax evasion and tax avoidance and nonconformity in the affected population, who feel threatened their assets, rather than have opportunities for the development of the region and country.
Análisis del comportamiento tributario derivado de la exoneración de los aportes parafiscales, concedida por la ley 1607 de 2012, en la empresa Inversiones El Caney del Llano S.A.S, durante el año 2014
(Universidad La Gran Colombia, 2016) Santos Estupiñán, Andrea Gicel; Sánchez Briñez, Guillermo; Rodríguez Zambrano, Hernando
The present investigation sought to determine the tax behavior derived from the exemption from payroll taxes granted by the 1607 law 2012, the company INVESTMENTS SAS PLAIN CANEY during the year2014. To realize this, quantitative statistical models were used descriptive, in order to test the research hypotheses, which read: The exemption from payroll taxes granted by law 1607, 2012, generates an negative tax impact on earnings of the company ..., hypothesis that is rejected based on the results for the companies under study case, which earned savings of $ 4,396,219 / year in the Statements of Income financial by way of application of tax law equity CREE referenced.
Propuesta para realizar una guía orientadora que permita la efectiva implementación de los requerimientos señalados en la resolución 1043 de 2006: Factores de evaluación estándar 1 y 6
(Universidad La Gran Colombia, 2017) Tovar Mayorquín, Andrea Liliana; Roncancio Parra, Camilo Andrés; Llanos, Fabián Andrés; Cascante Montoya, Marcela
Evasión fiscal del impuesto al valor agregado IVA en Colombia
(Universidad La Gran Colombia, 2017) Malaver Santana, Nidia Paola; Reyes Forero, Rodrigo
Estado del arte de la gerencia tributaría en el siglo XXI
(Universidad La Gran Colombia, 2017) Rincón Almansa, Angélica Rocío; Rodríguez Casasbuenas, Carolina; Rodríguez Zambrano, Hernando
In the state of the art of tax management, academic information on the subject of research is taken into account, where the beginnings of management and taxation are deepened; Taking into account the texts that give indications of the importance of the role that must be played by a tax manager within Colombian society, which highlights the respective changes in laws such as tax reforms and know the important concepts that have to do with the main research topic. For this reason, the different theories are followed, to determine the state of the art of tax management, having an important tool to reach to develop the main objective of the project in determining the state of the art of specialization in Tax Management, through its Philosophical and epistemological conception, for the achievement of a manuscript that allows the understanding of the object of study and origin of research in this area of knowledge. Following the studies as a guide the Tuning project in Latin America of different specialized areas and the respective statistics that are developed to determine the skills that can have the professional profile of a tax manager.