Examinando por Materia "EMPRESAS FAMILIARES - COLOMBIA"

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    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.
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    Protocolo de familia como instrumento de autorregulación para empresas familiares
    (Universidad EAFIT, 2025) Tobón Alarcón, David Andrés; Nieto Nieto, Norma Cecilia
    This document is centered on the study of an important auto regulatory mechanism for familiar enterprises known as family protocol. The analysis will be centered around concepts such as family enterprises and family protocol, the pertinent content of this instrument, the validity and oponibility of its dispositions, and the method of implementation of the protocol.