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

Abstract

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.