Tratamiento Fiscal de la Diferencia en Cambio: Estándares Internacionales Vs Estatuto Tributario para Pymes en Colombia
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Date
2024-12-26
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Editors
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Publisher
Corporación Universitaria Minuto de Dios – UNIMINUTO
Type
Trabajo de Investigación e Innovación
Rights
Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
Esta investigación busca establecer la influencia del tratamiento fiscal de la diferencia en cambio, de acuerdo con los estándares internacionales y el Estatuto Tributario colombiano, en la gestión y las obligaciones tributarias de las Pymes, para darle un alcance a dicho objetivo, se trabaja una metodología aplicada en función de su propósito, teniendo en cuenta que se establece identificar las implicaciones prácticas del tratamiento de la diferencia en cambio en términos de cumplimiento tributario, planificación fiscal y gestión financiera, con un enfoque cualitativo mediante una revisión documental, este enfoque permite analizar la información en cualquier etapa de la investigación al ser un proceso circular, puede generar algunas hipótesis o interrogantes, que puede llevar la investigación a tener más interrogantes, para esta investigación lo que se ha analizado en el marco teórico son las perspectivas de diferentes autores en concordación con el tema de estudio con un alcance explicativo, ya que se centra en realizar un comparativo entre la aplicación de la diferencia en cambio con estándares internacionales bajo norma fiscal, indicando que se analizaran las causas y los posibles efectos de la diferencia en cambio, el método de investigación es inductivo ya que se busca recolectar información con relación al tratamiento fiscal de la diferencia en cambio, obteniendo como resultado un comparativo del manejo óptimo de la diferencia en cambio.
The objective of the research is to analyze the influence of the tax treatment of the exchange difference, comparing international standards with the Colombian Tax Statute, in the management and tax obligations of PYMES. A qualitative methodology is used, based on a documentary review that allows identifying practical implications in terms of tax compliance, tax planning and financial management. Through an inductive approach, the research seeks to gather information for a comparative analysis on the management of the exchange difference. The treatment of the exchange difference is analyzed, considering the perspectives of various authors and using tools such as the SWOT and PESTEL matrices. The research concludes that understanding the pros and cons of tax rules is crucial for companies with foreign currency operations to better manage their foreign exchange risks. Although predicting definitive outcomes is complex due to economic, political and social factors, appropriate policies can reduce risks. The PESTEL analysis contextualizes the external factors that may influence the research, while the SWOT analysis highlights the strengths, weaknesses, opportunities and threats in the tax management of Pymes, especially in terms of accounting and tax planning to correctly measure assets and liabilities in foreign currency, minimizing the risk of additional taxes
The objective of the research is to analyze the influence of the tax treatment of the exchange difference, comparing international standards with the Colombian Tax Statute, in the management and tax obligations of PYMES. A qualitative methodology is used, based on a documentary review that allows identifying practical implications in terms of tax compliance, tax planning and financial management. Through an inductive approach, the research seeks to gather information for a comparative analysis on the management of the exchange difference. The treatment of the exchange difference is analyzed, considering the perspectives of various authors and using tools such as the SWOT and PESTEL matrices. The research concludes that understanding the pros and cons of tax rules is crucial for companies with foreign currency operations to better manage their foreign exchange risks. Although predicting definitive outcomes is complex due to economic, political and social factors, appropriate policies can reduce risks. The PESTEL analysis contextualizes the external factors that may influence the research, while the SWOT analysis highlights the strengths, weaknesses, opportunities and threats in the tax management of Pymes, especially in terms of accounting and tax planning to correctly measure assets and liabilities in foreign currency, minimizing the risk of additional taxes
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Keywords
Diferencia de Cambio, Tasa Representativa, Derivados Financieros, Autonomía, Difference in Exchange, Foreign Currencies, Representative Market Rate, Income Tax