Examinando por Materia "Contabilidad financiera"

Mostrando 1 - 3 de 3
  • Miniatura
    Ítem
    La determinación de utilidades para fines administrativos
    (Universidad EAFIT, 1967) Ochoa Díaz, Héctor; Universidad EAFIT
  • Miniatura
    Ítem
    El enfoque cibernético: las respuestas de la profesión contable a los desafíos del siglo XXI
    (Universidad EAFIT, 2000) Humberto Arenas, Jesús; Universidad EAFIT
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    Publicación
    Impacto de la evasión de impuestos sobre el valor de una empresa
    (Universidad EAFIT, 2025) Ospina Fuentes, Alejandro; Durango Gutiérrez, María Patricia
    The purpose of this study is to analyze the impact of tax evasion on the valuation of a family business belonging to the construction sector in Colombia. To this end, the main tax evasion practices implemented by the organization are identified, a quantitative model is formulated to estimate their effect on business value, and the financial and operational consequences derived from these practices are evaluated. The research is based on the analysis of a family business with structural weaknesses in key areas of administrative management, such as accounting, corporate finance and tax compliance. These weaknesses have led to recurring tax penalties and a significant reduction in the company's liquidity, compromising its operational stability. Through a rigorous methodology that combines financial analysis and tax risk assessment, the study seeks to demonstrate that, although tax evasion may generate apparent benefits in the short term, it has substantial negative impacts in the medium and long term, affecting the sustainability, corporate reputation and economic value of the company. Finally, recommendations are put forward aimed at strengthening the organization's tax and accounting practices, with the objective of reducing exposure to tax risk, avoiding legal penalties and optimizing its overall financial performance.