Especialización en Gerencia Tributaria

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https://hdl.handle.net/11396/3513

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Análisis de los impactos financieros y económicos sobre las donaciones que recibe de una fundación considerada entidad sin ánimo con la ley 1819 de 2016
(Universidad La Gran Colombia, 2019) Jiménez Ortegón, Leonardo; Gómez Paz, Mariana; Ordoñes Noreña, Sergio Luis
IVA en la canasta familiar sector San Francisco y Modelia
(Universidad La Gran Colombia, 2018) Peralta García, Ana Zenaida; Robles Soriano, Doris; Ordoñes Noreña, Sergio Luis
¿Cuál es la consecuencia económica de aplicar el sistema cedular en le determinación del impuesto de renta para algunas personas naturales de acuerdo con la ley 1819 del 2016?
(Universidad La Gran Colombia, 2019) Peñaloza Leal, Alba Susana; Ordoñes Noreña, Sergio Luis
Impacto del impuesto nacional al consumo en los restaurantes
(Universidad La Gran Colombia, 2018) Contreras Quesada, Juddy Paola; Ordoñes Noreña, Sergio Luis
Incidencia que tiene la aplicación del impuesto diferido en una empresa pyme
(Universidad La Gran Colombia, 2018) Gómez Lopera, Diana Lisbeth; Jiménez González, Claudia Milena; Ordoñes Noreña, Sergio Luis
Análisis de las afectaciones financieras que generó la reforma tributaria con la ley 1607, en el régimen tributario de las personas naturales
(Universidad La Gran Colombia, 2017) Silva Ramírez, Deyny Shinney; González García, Leidy Yolanda
Deficiencias en la planeación tributaria de las pymes en Bogotá en el año 2016
(Universidad La Gran Colombia, 2017) Gómez Restrepo, Yineth Jhoanna; Granados Pineda, Diego Alejandro; Peña Núñez, Deicy Dayan; Rodríguez Zambrano, Hernando
The project presentation on the deficiencies that MIPYMES present when they settle or present their tax obligations through surveys, a risk matrix, and a case study of that of an PYME company where the income tax return for the taxable year is analyzed 2016 and the economic impact of not deducting all the economic benefits established by law and is presented as a result of the investigation, a flow chart for an adequate tax settlement. As a conclusion to the investigation and to the practical case realized we can say that the main error that the MIPYMES companies comment on the liquidation, present and pay their tax obligations, is presented by the ignorance of the norm and the non-application of it; which significantly affects their financial situation. Based on the mentioned in the previous paragraph it can be said that the hypothesis raised in the present investigation is feasible since effectively MIPYME benefit from the application of tax planning, reducing its tax burden.
Análisis del impacto tributario generado por evasión de impuestos en Colombia, en el período 2012-2016
(Universidad La Gran Colombia, 2017) Castro Samudio, Juan Carlos; Cristancho Manosalba, Teresa de Jesús; García Ruiz, María Azucena; Rodríguez Zambrano, Hernando
The following investigation is in order to determine in first instance the factors of Fiscal Evasion in Colombia and the tax impact that this behavior of evasion generated in the period 2012-2016, as in the economic as the social level. Quantitative and qualitative methods are used to verify the formulated hypothesis by the research group and in order to identify the causes and consequences of evasive behavior and according to these factors propose strategies of normative and social order; which in the future will enable effective management by the collection and inspection staff; as well as to generate confidence in the Government by the taxpayers and gradually changing the thought and at the end the evasive behavior of those in obligation to declare and pay taxes. According to reviewed information and documentation, Colombia is in the top countries with the highest evasion rates compared to other Latin American countries, and although the statistics show that the collection rate is always higher, so are the rates of evasion; this caused by the short term approach used by the government to solve the deficit, but that does not solve the real problem. A new Budget Reform was proposed which according to analysts left the government short in scope. A set of short-term and well-planned solutions are needed, allowing economic growth and development in a more equitable and inclusive fashion.
Implementación de las NIIF en los activos de una pyme e impacto tributario generado en la conversión: Estudio de caso
(Universidad La Gran Colombia, 2018) Sabogal Rincón, Claudia Milena; Rodríguez, Luis Hernando
The present degree project shows the process for the implementation of IFRS and will analyze the tax impact that this implementation brings for a company study case MYPIME belonging to group two, based on the legal regulations worldwide and nationally (Colombia). For its implementation, the financial statements will be reviewed from 2014 to be analyzed and brought to its conversion under the International Financial Information Standard. The policy manual will be made according to the needs of the company, the State of Current Financial Situation (ESFA) and will answer the hypothesis that this project has raised. When the impact of the implementation of IFRS group two in the case study company will cause its growth.
Análisis de las causales más recurrentes de inadmisión, derivado del proceso de devolución de saldos a favor por IVA en Colombia
(Universidad La Gran Colombia, 2018) Muñetones Triana, José Olivo; Rodríguez Zambrano, Hernando
There are different causes of inadmissibility in the process of applying for positive balances of Value Added Tax (VAT), which are causing problems in the availability of the flow in the applicant companies. Through qualitative and quantitative techniques with statistical data and existing documents, based on a descriptive investigation, the most frequent acts of inadmissibility derived from the preparation and presentation of requests for the return of balances in favor for the value-added tax were identified, adding a cost-benefit analysis of them and generating a guide that will minimize errors that lead to inadmissions from the time of preparation and submission of applications, thus obtaining a better result for taxpayers.
Análisis del impacto de una auditoria tributaria, en la implementación de la planeación tributaria en pequeñas empresas en Colombia: Estudio de caso
(Universidad La Gran Colombia, 2018) González Ávila, Carolina; Rodríguez González, Maryi Esther; Rodríguez Zambrano, Hernando
The present work of researching try to respond to the tax impact, and give a tax planning model to smaller metal factories in Colombia, where more of 95% of the companies are classified in the group of PYMES, small companies that are no really interested to have control of quality of their processes and less more in tax planning. It is that why at in Gama Ingenieria y Aceros s.a.s, a small factory of metalworking sector, we try to applying this work of researching, through by applying qualitative techniques (surveys) and quantitative techniques with descriptive statistics, with this was possible get better results. We can see the benefits of having a tax planning in smaller companies. With this experience we can validate the theory of this researching where a tax planning can help to smaller companies in their business management and in the fulfillment of their tax obligations.
Análisis del impacto tributario derivado de la ley 1819 de 2016, en los precios de transferencia, en las empresas de consultoría en Colombia
(Universidad La Gran Colombia, 2018) Varela Daza, Gloria Esperanza; Rodríguez Zambrano, Hernando
In the present research project is to be used primarily to give an understanding what are the transfer pricing, to know your origins through of the history in the global level, your transcended to control tool to tax evasion, and finally the importance acquired recent years at the Colombia level. The framework managed in Colombia, include the new guidelines that introduces with the 1819 law of 2016 (current tax reform), to determine who should apply the transfer pricing and which are the formal obligations to which is subject to a consulting service company, to finally to know the benefits or consequences in the tax plan if these are applied in due form. For this purpose, this investigation, was be necessary the use of the new norm, of experts authors in the subject, is consulted to specialization firms in the subject of transfer pricing, in the equal same the DIAN book and "Nueva Legislacion" book, of searching’s in the web, financial dictionaries how Larousse and "ECOE ediciones" in order to be able to use the qualitative and quantitative technique.
Impacto tributario y financiero de la aplicación del impuesto diferido como resultado de la convergencia a NIIF: Estudio de caso
(Universidad La Gran Colombia, 2018) Sánchez Rodríguez, Diosa; Becerra Muñoz, Carlos Alberto; Rodríguez Zambrano, Hernando
This research seeks to perform a deferred tax analysis taking into account the tax and financial impact of its application in the financial statements; therefore, this thesis seeks to present a comparison between the Colombian and International standards. The deferred tax has an effect on the figures of the financial statements and the profit, which in turn has an impact on the liquidation of income tax or income tax; To demonstrate this effect, an exercise was carried out where the difficulties in the application of the same and its impact on the financial statements are established, an application manual is applied to minimize the future risks of the penalties for the financial reality of the company. The foregoing leads us to conclude that we have to be attentive to the legal and jurisprudential provisions that may be useful in determining the deferred tax; to comply with the disclosures indicated in IAS 12.
Factores que inciden en la evasión del impuesto de renta en personas naturales, a través de monedas virtuales en el período 2012-2016
(Universidad La Gran Colombia, 2018) Cárdenas Villanueva, Laura Patricia; Olarte Barrera, Ligia Janeth; Rodríguez Umbacea, Nancy Milena; Rodríguez Zambrano, Hernando
This research sought to determine the factors that lead natural persons in Colombia to evade the payment of income tax in the years 2012 to 2016, using the investment in virtual currencies; To achieve this objective, we searched through the network and the method of consultations with entities such as the DIAN and the Bank of the Republic, in addition, everything related to virtual currencies and its legality in the payment of taxes for those who own them or they exchange as a virtual currency. The work was developed during the last year and the learning that throws the investigation is considerable, this thanks to the support of each teacher that took part in the process of formation of the specialization carried out; it can be said that the lack of regulations for virtual currencies helps to avoid income tax, given the lack of information from those who own them, whether for purchase or sale, together with their profits, through the lack of financial transparency and fiscal. Finally, the tax impact derived from the use of virtual currencies in Colombia is not clearly shown in figures, since currently there is no legal framework that responds to this situation, which is why it is necessary to reduce tax evasion, what the research hypothesis affirms.
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 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 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.
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 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 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.

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