Propuesta para la optimización de la gestión tributaria respecto a problemáticas en procesos de facturación electrónica: un estudio de caso en Colombia
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Date
2023-05
Authors
García Trujillo, Ruth Ney
Torres Poveda, Ingryd Yineth
Advisors
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
La facturación electrónica es una herramienta tecnológica la cual permite a la Dirección de Impuestos y Aduanas Nacionales mejorar los procesos de control tributario para reducir la elusión y evasión fiscal, mejorando el recaudo de los mismos, aportando control financiero, mejorando la gestión tributaria en las organizaciones; por ello, el objetivo de esta investigación es diseñar un proceso para optimizar la gestión tributaria respecto a problemáticas en procesos de facturación electrónica, un estudio de caso en Colombia. Para lograrlo se realizó un examen detallado específicamente en la empresa escogida recolectando información en el proceso de recepción de facturas, el nivel de errores, reprocesos y como estos afectan el desempeño de cada departamento involucrado. Los resultados muestran que la empresa maneja aproximadamente 6.074 proveedores de los cuales un volumen de 4.782 proveedores corresponde a personas jurídicas, 1.212 a personas naturales no obligadas a facturar y 80 a personas del exterior, lo cual implica que el nivel de trasmisión y recepción de facturas y cuentas de cobros recibidos mensualmente sea alto, el sistema ERP es importante conocerlo puesto que un buen porcentaje del el proceso contable y las condiciones tributarias harán que la facturación electrónica sea eficiente, logrando un nivel bajo de errores llegando a cero errores
Electronic invoicing is a technological tool that allows the National Tax and Customs Directorate to improve tax control processes to reduce tax evasion and avoidance, improving tax collection, providing financial control, improving tax management in organizations; therefore, the objective of this research is to design a process to optimize tax management with respect to problems in electronic invoicing processes, a case study in Colombia. To achieve this, a detailed examination was carried out specifically in the chosen company, collecting information on the process of receiving invoices, the level of errors, reprocesses and how these affect the performance of each department involved. The results show that the company handles approximately 6,074 suppliers of which a volume of 4,782 suppliers corresponds to legal entities, 1,212 to natural persons not obliged to invoice and 80 to persons from abroad, which implies that the level of transmission and reception of invoices and accounts receivable received monthly is high, the ERP system is important to know since a good percentage of the accounting process and tax conditions will make the electronic invoicing efficient, achieving a low level of errors reaching zero errors
Electronic invoicing is a technological tool that allows the National Tax and Customs Directorate to improve tax control processes to reduce tax evasion and avoidance, improving tax collection, providing financial control, improving tax management in organizations; therefore, the objective of this research is to design a process to optimize tax management with respect to problems in electronic invoicing processes, a case study in Colombia. To achieve this, a detailed examination was carried out specifically in the chosen company, collecting information on the process of receiving invoices, the level of errors, reprocesses and how these affect the performance of each department involved. The results show that the company handles approximately 6,074 suppliers of which a volume of 4,782 suppliers corresponds to legal entities, 1,212 to natural persons not obliged to invoice and 80 to persons from abroad, which implies that the level of transmission and reception of invoices and accounts receivable received monthly is high, the ERP system is important to know since a good percentage of the accounting process and tax conditions will make the electronic invoicing efficient, achieving a low level of errors reaching zero errors
Description
Keywords
Gestión tributaria, Estudio de caso, Facturación electrónica, Tax management, Electronic invoicing, Case study