Desafios del Proceso de Fiscalizacion de IVA en Colombia: Una mirada integral
No Thumbnail Available
Date
2023-12
Authors
Varela Morera, Marcela
Lopez Rodriguez, Alfredo
Advisors
Prada Segura, Jasleidy Astrid
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
En el desarrollo del presente documento se determina el proceso de fiscalización del impuesto al valor agregado IVA, identificando su eficiencia conforme a la normatividad tributaria, utilizando una metodología de investigación mixta en función de la fuente de datos, aplicando un enfoque cualitativo, dando un alcance descriptivo- explicativo mediante una técnica de análisis de contenido, profundizando en la norma y conceptos técnicos; teniendo en cuenta los nuevos desafíos ante el ente administrador respecto a los programas de desarrollo y control basado en sus objetivos de fiscalizar y recaudar impuestos. Mediante matrices propias, Pestel, DOFA y árbol de competencias, se busca establecer a través de análisis documental los conceptos teóricos y técnicos que componen la auditoria de fiscalización colombiana; permitiendo conocer, corregir y mejorar el tratamiento fiscal en las organizaciones; teniendo en cuenta que el objetivo principal de la profesión contable es asegurar que las empresas y las personas cumplan con la regulación fiscal de país.
In the development of this document, the value added tax (IVA) inspection process is determined. identifying its efficiency in accordance with tax regulations, using a mixed research methodology depending on the data source, applying a qualitative approach, giving a descriptive-explanatory scope through a content analysis technique. Going deeper into the standard and technical concepts; taking into account the new challenges faced by the administrative entity regarding development and control programs based on its objectives of supervising and collecting taxes. Through own matrices, Pestel, DOFA And competency tree, It seeks to establish through documentary analysis the theoretical and technical concepts components of the Colombian inspection audit; allowing to know, correct and improve tax treatment in organizations; taking into account that the main objective of the accounting profession is to ensure that companies and people comply with the country's tax regulations
In the development of this document, the value added tax (IVA) inspection process is determined. identifying its efficiency in accordance with tax regulations, using a mixed research methodology depending on the data source, applying a qualitative approach, giving a descriptive-explanatory scope through a content analysis technique. Going deeper into the standard and technical concepts; taking into account the new challenges faced by the administrative entity regarding development and control programs based on its objectives of supervising and collecting taxes. Through own matrices, Pestel, DOFA And competency tree, It seeks to establish through documentary analysis the theoretical and technical concepts components of the Colombian inspection audit; allowing to know, correct and improve tax treatment in organizations; taking into account that the main objective of the accounting profession is to ensure that companies and people comply with the country's tax regulations
Description
Keywords
Fiscalización, Procesos y procedimientos, Impuesto al valor agregado (IVA), Auditoria tributaria., Inspection, Processes and Procedures, Value Added Tax (IVA)