Fortalecimiento contable y tributario desde aplicación de la normatividad vigente a la junta de acción comunal (JAC) barrio la victoria de la ciudad de Cúcuta.
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Date
2024-08-14
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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
Abstract
Esta investigación se muestra orientada hacia la finalidad de desarrollar un plan de
fortalecimiento contable y tributario dando observancia a la Ley 2166 del 18 de diciembre de
2021, y otros normas relacionadas como el PDM, como herramientas para la mejora del
desarrollo de las funciones de la JAC del Barrio la Victoria, para lo cual planteó la identificación
de las dificultades que posee la organización para el debido cumplimiento de manera oportuna y
concerniente con sus obligaciones contables y tributarias. Para ello se manejó una metodología
mixta, con alcance descriptivo y se aplicó una encuesta que permitió identificar las causales por
la cual, los colaboradores de la organización comunal se aplicaron a una muestra de 22
integrantes de esta organización; asimismo, los resultados se vincularon a la revisión de
documentos para el diseño de la Cartilla “JAC La Victoria se pone pilas”, la cual, empleó temas
como el respeto, organismos de la acción comunal y actividad, principios, patrimonio,
presupuesto, libros de registro y control, registro y reporte de libros, software contable,
vigilancia y control, registro en el RUC y Pilar 6; y de acuerdo a lo observado en cada actividad
por tema se fue tomando nota de lo observado en el check list, en donde se consiguió conocer los
saberes adquiridos en la implementación de dicho instrumento. Se puede concluir que, se logró
desarrollar un plan de fortalecimiento contable y tributario conforme a la Ley 2166 del 18 de
diciembre de 2021, y demás normas concordantes como el PDM de la ciudad de Cúcuta, como
herramienta para la mejora del desarrollo de las funciones de la JAC del Barrio la Victoria.
This research is oriented towards the purpose of developing an accounting and tax strengthening plan in compliance with Law 2166 of December 18, 2021, and other related regulations such as the PDM, as tools to improve the development of the functions of the JAC of Barrio la Victoria, for which it proposed the identification of the difficulties that the organization has for due compliance in a timely manner and regarding its accounting and tax obligations. For this, a mixed methodology was used, with a descriptive scope and a survey was applied that allowed identifying the causes why the collaborators of the communal organization were applied to a sample of 22 members of this organization; Likewise, the results were linked to the review of documents for the design of the “JAC La Victoria se pilas” booklet, which used topics such as respect, community action organizations and activity, principles, heritage, budget, books registration and control, registration and reporting of books, accounting software, surveillance and control, registration in the RUC and Pillar 6; and according to what was observed in each activity by topic, notes were taken of what was observed in the check list, where it was possible to know the knowledge acquired in the implementation of said instrument. It can be concluded that an accounting and tax strengthening plan was developed in accordance with Law 2166 of December 18, 2021, and other concordant regulations such as the PDM of the city of Cucuta, as a tool to improve the development of functions. of the JAC of Barrio la Victoria.
This research is oriented towards the purpose of developing an accounting and tax strengthening plan in compliance with Law 2166 of December 18, 2021, and other related regulations such as the PDM, as tools to improve the development of the functions of the JAC of Barrio la Victoria, for which it proposed the identification of the difficulties that the organization has for due compliance in a timely manner and regarding its accounting and tax obligations. For this, a mixed methodology was used, with a descriptive scope and a survey was applied that allowed identifying the causes why the collaborators of the communal organization were applied to a sample of 22 members of this organization; Likewise, the results were linked to the review of documents for the design of the “JAC La Victoria se pilas” booklet, which used topics such as respect, community action organizations and activity, principles, heritage, budget, books registration and control, registration and reporting of books, accounting software, surveillance and control, registration in the RUC and Pillar 6; and according to what was observed in each activity by topic, notes were taken of what was observed in the check list, where it was possible to know the knowledge acquired in the implementation of said instrument. It can be concluded that an accounting and tax strengthening plan was developed in accordance with Law 2166 of December 18, 2021, and other concordant regulations such as the PDM of the city of Cucuta, as a tool to improve the development of functions. of the JAC of Barrio la Victoria.
Description
Desarrollar un plan de fortalecimiento contable y tributario dando cumplimiento a la Ley 2166 del 18 de diciembre de 2021, y demás normas concordantes, como herramientas para la mejora del desarrollo de las funciones de la JAC del Barrio la Victoria.
Keywords
Juntas de Acción Comunal, Obligaciones contables, Tributaria, Community Action Boards, Accounting and tax obligations