Bancarización y el impacto en la declaración de renta de la empresa Restaurante Ferburguer la Salle
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Date
2023-05-27
Authors
Jaramillo Mazo, Yudi Andrea
Mesa Martínez, Diana María
Advisors
Velásquez Ochoa, José Alexander
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Open Access
Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
Abstract
El objetivo general de este trabajo de grado se enfocó en proponer estrategias para la mejoras los procedimientos que se hacen de forma contable, administrativa y operativa entorno a la declaración de renta del restaurante Ferburguer la Salle, presentando estrategias que permitan alternativas como el aprovechamiento de beneficios en materia tributaria, el control anticipado de actividades contables y operacionales que afectan de manera directa las cuentas que se involucran en la declaración de renta. Se utilizó la metodología de enfoque cuantitativo mediante la cual se realizó una investigación detallada de los recursos y un análisis de los mismos con base a beneficios y formas de utilización como parte de la propuesta en formas de tabla cotejo, formando así las estrategias presentadas; por otro lado, se usó como observación y documentación, la cual sirvió como evidencia a la falta de intervención en los procesos que afectan la declaración de renta. Después de un análisis de los diferentes resultados de la lista de cotejo enfocados en la problemática estudiada y dando cumplimiento a los objetivos de este trabajo de grado, se ve la necesidad de que Ferburguer la Salle mejore sus procesos entorno al la renta y los impuestos.
The general objective of this degree work focused on proposing strategies to improve the procedures that are done in an accounting, administrative and operational way around the income statement of the Ferburguer la Salle restaurant, presenting strategies that allow alternatives such as the use of benefits in tax matters, the advance control of accounting and operational activities that directly affect the accounts that are involved in the income statement. The quantitative approach methodology was used through which a detailed investigation of the resources and their analysis was carried out based on benefits and forms of use as part of the proposal in the form of a comparison table, thus forming the strategies presented; on the other hand, it was used as observation and documentation, which served as evidence of the lack of intervention in the processes that affect the income statement. After an analysis of the different results of the checklist focused on the problem studied and complying with the objectives of this degree work, the need for Ferburguer la Salle to improve its processes around income and taxes is seen.
The general objective of this degree work focused on proposing strategies to improve the procedures that are done in an accounting, administrative and operational way around the income statement of the Ferburguer la Salle restaurant, presenting strategies that allow alternatives such as the use of benefits in tax matters, the advance control of accounting and operational activities that directly affect the accounts that are involved in the income statement. The quantitative approach methodology was used through which a detailed investigation of the resources and their analysis was carried out based on benefits and forms of use as part of the proposal in the form of a comparison table, thus forming the strategies presented; on the other hand, it was used as observation and documentation, which served as evidence of the lack of intervention in the processes that affect the income statement. After an analysis of the different results of the checklist focused on the problem studied and complying with the objectives of this degree work, the need for Ferburguer la Salle to improve its processes around income and taxes is seen.
Description
Proponer estrategias para el desarrollo de las actividades comerciales que le permita un
mejor uso de los medios digitales de pagos a proveedores y responsabilidades laborales, con el
fin de aprovechar los beneficios que otorga la normatividad en materia tributaria y que les
permita disminuir las cargas fiscales en la declaración de renta y complementarios.
Keywords
Estrategia, Impuesto de renta, Informalidad, Strategy, Income tax, Informality