Especialización en Auditoria y control fiscal
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Browsing Especialización en Auditoria y control fiscal by Subject "657"
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Item Análisis del Etnodesarrollo en el Departamento del Chocó: Una Mirada desde la Cosmovisión Afro.(Universidad Antonio Nariño) Aragón Mosquera, Leisy Kharel; Fuentes Quintero, Jenny AlexandraFrom the analisys of the structure and organization of the black communities in Colombia and understanding from their worldview the importance which has the execution of ethnodevelopment plans for the exercise of their constitutional autonomy; this reflective work evidences the marked dissonance between the westernized development vision of the state and the worldview of the Afro communities, specifically those settled in the department of Chocó, a largely collective territory.Item Análisis Destinación Del Ingreso Impuestos De Industria Y Comercio En El Municipio De Cértegui – Chocó(Universidad Antonio Nariño) Palacios Rentería, Soranne Amira; Fuentes, Jenny AlexandraThere is no municipal tax numbers, among them is the industry and commerce tax income, said income is free destination. The collection of the income of the industry and commerce tax is paid by the taxpayers. Which constitutes a source of economic income for the municipalities, assists in the maintenance and operation of local public administrations.Item Aplicación de los impuestos saludables que trajeron la reforma tributaria de Gustavo Petro(Universidad Antonio Nariño) Serrato Gutierrez, Harold Andrés; Fuentes, Jenny AlexandraThroughout the last decades, healthy taxes are a proposal that has been developed by different health promoting organizations, such as the Pan American Health Organization (PAHO), the World Health Organization (WHO), Activists and experts on the subject, providing technical advice and scientific evidence to support these proposals. In Colombia, with the arrival of Gustavo Petro to the presidency, a Colombian politician who has been a defender of the implementation of healthy taxes, during his presidential campaign in 2018 with the application of taxes to sugary drinks and processed foods with a high content of saturated fat and sodium. Petro argues that these taxes can help fight chronic diseases such as obesity, diabetes and cancer. In addition, he argues that these taxes can generate tax revenue that can be used to finance public health programs.Item Comportamiento de la cartera del impuesto vehicular en el departamento del Chocó (2018 – 2022). Estrategias de recuperación de cartera(Universidad Antonio Nariño) Guevara Córdoba, Gina Marcela; Lemus Garrido, Luis Eduardo; Fuentes, Jenny AlexandraThe purpose of this article is to develop an analysis of the behavior of the motor vehicle tax portfolio in the department of Chocó valid for 2018 - 2022, to consolidate portfolio recovery strategies.Item El Control Interno Y Su Aplicabilidad En La Gestión Pública Del Orden Territorial Del Departamento De Caldas(Universidad Antonio Nariño) Salamanca Saray, Karen Gissella; Cañón Bedoya, Jaiver Alonso; Fuentes, Jenny AlexandraThis article was carried out with the purpose of knowing the applicability of internal control in the public management of the territorial order of the Department of Caldas, the importance of this investigation lay in knowing if the entities under study comply with internal control and in turn to be aware if the methodologies used are being effective to achieve the objectives set forth by the territorial entities, the conceptual framework is related to the study variables: Internal Control and the applicability in public management, based on authors such as Arens A, Elder R, Portal J and Camou among others.Item El subsidio familiar: un recurso público y su control(Universidad Antonio Nariño) Medina Casas, Angela; Guerrero Cortes, Miryam Esperanza; Fuentes, Jenny AlexandraLaw 21 of 1982 (Congress of the Colombia, 1982, art. 1) authorized the Ministry of National Education to collect the parafiscal contribution, corresponding to 1% of the payrolls of public entities of the National, Departmental, District and Municipal order, destined for "Industrial Schools and Technical Institutes", in Article 1 of this order creates the family subsidy, which is a social benefit payable in money, kind, and services to medium- and low-income workers, in proportion to the number of dependents, and its fundamental objective is to alleviate the economic burdens that the maintenance of the family represents, as the basic nucleus of society.