Examinando por Materia "IMPUESTOS - COLOMBIA"

Mostrando 1 - 6 de 6
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    Ítem
    Competitividad, sostenibilidad y equidad
    (Universidad EAFIT, 2021) Botero García, Jesús; Tamayo Tobón, César; Torres García, Alejandro; Gonzalez-Perez, Maria Alejandra; Universidad EAFIT
    Se proponen alternativas para recuperar el empleo, avanzar en la formalización laboral y buscar una mejor asignación de recursos que contribuyan a un mayor crecimiento empresarial. Adicionalmente se presentan recomendaciones específicas para hacer más equitativa la política fiscal, especialmente en lo que tiene que ver con la tributación de y las transferencias hacia personas naturales. También se sugieren opciones sobre cómo el potencial ambiental del país puede convertirse en una ventaja competitiva para las empresas nacionales
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    Publicación
    Estrategia de beneficios tributarios para médicos especialistas en el departamento del Quindío
    (Universidad EAFIT, 2017) Valencia Muñoz, Carolina; Forero Navarro, Hernando Javier; Betancur Hurtado, Carlos Mario; Uribe de Correa, Beatriz Amparo
    Tax planning is the main mechanism to achieve financial efficiency in tax declarations. In legislative terms, tributary scenario has been changing in Colombia after last reforms in 2012 and 2016 leading up a higher tax burden -- However, the culture of tax payment and knowledge about this issue in Colombia has generated difficulties among respondents, where the medical specialists represent a group of natural persons typically called to declare -- This project was a qualitative research, of a descriptive approach with an intentional sampling, in which the purpose was the development of a tributary strategy to guide this professional context, based on the way these professionals have carried out their declarations -- A semi-structured interview was applied to 42 medical specialists from Armenia (Quindío) -- The variables such as reactive attitude, knowledge and awareness regarding taxation supported the strategies suggested for the study group
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    Publicación
    Evolución de las Normas Internacionales de Información Financiera y su adopción en el Sistema Fiscal Colombiano
    (Universidad EAFIT, 2018) Orozco Jiménez, Manuela; Melo White, Adriana
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    Ítem
    Impuesto sobre la renta: Ley 64 de 1927 (noviembre 12) y Decreto 1923 de 1927
    (Bogotá: Imprenta Nacional, 1929) Colombia. Ministerio de Hacienda y Crédito Público
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    Publicación
    Planificación estratégica tributaria en las Pymes comerciales del sector del maíz ubicadas en la Central Mayorista de Antioquia
    (Universidad EAFIT, 2018) Bedoya Giraldo, Luis Eduardo; Giraldo Hernández, Gina María; Quirós Arango, Luis Fernando
    The purpose of this work is to identify if commercial SMEs in the corn sector located in Itagüí´s Central Mayorista de Antioquia use strategic tax planning as a tool to generate value -- The objectives were met based on the development of the surveys conducted and the analysis of the financial statements, which allowed establishing that commercial SMEs are not using mechanisms to develop a strategic direction -- Some did not have the knowledge of the terms of strategic planning, let alone the advantages of generating greater cash flow and value using this financial tool -- Finally, the conclusions and recommendations are presented, and a proposal of a tax strategic plan that commercial SMEs can use is given
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    Publicación
    Problemáticas constitucionales de la implementación del impuesto mínimo en Colombia
    (Universidad EAFIT, 2025) Arango Suárez, Mariana Andrea; Hernández García, David; Betancourt, Jorge Andrés
    The incorporation of the Adjusted Taxation Rate (Tasa de Tributación Depurada, TTD) into the Colombian Tax Statute, designed to establish a minimum corporate tax rate, has sparked significant debate in academic and business sectors. This debate arises from concerns that the proposed regulatory framework may contradict fundamental constitutional principles of tax law, particularly Articles 83, 95 paragraph 9, 338, and 363 of the Political Constitution of Colombia. These provisions address essential issues in the fiscal sphere, such as good faith in the relationship between citizens and authorities, the principles of tax justice and equity, the distribution of taxing powers among various entities, and the guarantee of a tax system based on equity, efficiency, and progressivity. The proposed minimum tax rate is questioned on the grounds that it may not accurately reflect the economic reality of companies but, in certain cases, may instead be based on economic expectations that distort the actual tax burden. This thesis examines whether the implementation of the adjusted taxation rate violates these constitutional principles and whether the approach proposed within the framework of the Tax Statute complies with standards of equity and tax justice, while upholding taxpayers' rights and constitutional guarantees, in order to propose a normative reform aligned with the aforementioned constitutional postulates.