Repositorio Institucional Universidad EAFIT ::Examinando por Materia "Sujeto obligado"

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Implementación obligatoria de la nómina electrónica en Colombia : implicaciones en materia laboral, económica y tributaria
(Universidad EAFIT, 2021) Pineda Zuluaga, Vanessa; Garzón Hurtado, Laura Cristina; Múnera Posada, Armando
In this research work we will focus on everything related to the consequences of mandatory implementation of the electronic payroll in Colombia. The above taking into account that due to the characteristics of the Colombian territory, difficulties could rise in the application, adaptation and regularization of the new regulations related to electronic invoicing. This topic is important because the problems that may arise in the implementation of all these new technologies must be analyzed, which, in the specific case, is electronic payroll, which is derived from the implementation of electronic invoicing. The above will be observed from different perspectives such as in labor, legal, tax and economic matters. In addition, we will use comparative law to investigate the effects, both positive and negative, that the implementation of electronic payroll has had in other countries. Bearing in mind that they may have different characteristics and elements from Colombia, but that, in the same way, they serve for the analysis.