Examinando por Materia "Planificación tributaria"
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- PublicaciónAcceso abiertoImpacto del impuesto de renta sobre las empresas colombianas a raíz de las reformas tributarias 488/1998 - 633/2000 - 1111/2006(2015) Guarnizo Nieto, Maria Alejandra; Jaramillo Betancur, FernandoThe following article consists of a review regarding the impact on Colombian companies derived from several taxation changes that have occurred in light of three different tax reforms: 488/1998 - 633/2000 - 1111/2006. Private industry constitutes the engine of every country. Recognizing this fact is necessary to warn against any possible risk and take preventive measures. Companies are vulnerable to any change, considering that most of them range from small to medium and are in search of solidity and stability that is only obtained with the passage of time, there are also large, well established companies, which handle sales and millions in profits. Nevertheless they also face challenges due to any change affecting trade. In any country there are companies of all kinds, industrial, commercial, service and although essentially different, they are united by the risks or threats concerning several aspects: financial, compliance, operational and strategic and taxation issues. This article is going to address the taxation risk focused on one of the most significant taxes in any company, the case of the income tax, the most important direct tax tax structure.
- PublicaciónAcceso abiertoLa planeación estratégica tributaria como aporte a la competitividad de las pymes del sector de la construcción en la ciudad de Medellín(2017) Pérez García, Kelly Johana; Patiño Chaverra, Nelson AugustoThis monograph seeks to demonstrate the relevance of Strategic Planning in the development of the competitiveness of pymes in building sector in Medellin city. Likewise it would take advantage of it directly in the management of the tax administration in such a way that they find representative benefits for the same and also guarantee a growth that is adjusted to the expectations of the entrepreneurs. Based on the need to raise awareness in pymes of the importance of developing accounting and financial management that conforms to standards, it is intended to build a model of tax strategies for PYMES in building sector in Medellin as a result of the research, which was based on the documentary analysis of previous research and therefore on the description of the results obtained taking into account conclusions and recommendations.