Estado del arte de la gerencia tributaría en el siglo XXI

Abstract

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.