Repositorio Institucional UniAgustiniana
El Repositorio Institucional de la UniAgustiniana administra, preserva y difunde en OPEN ACCESS los documentos académicos de la institución: tesis, trabajos finales de graduación, libros, artículos, resultados de investigación, trabajos docentes, etc. Actualmente está indexado en varios recolectores mundiales de metadatos OAI-PMH que incrementan su visibilidad y permiten la consulta y citación de sus contenidos en todo el planeta, garantizando de este modo el acceso ilimitado y continuo a nuestra producción académica/universitaria.
Recent Submissions
Diagnóstico contable y tributario con proyección al cumplimiento normativo de Importadora Total Renault SAS para el año gravable 2026
Castro Rodriguez Esther Cecilia; Pinilla Salazar Mayra Yorlady; Ballen Ossa Maria Paula; Martha Lucia Santana Cerda
Accounting-tax diagnosis of an auto-parts import company (Soacha, 2026) lacking a consolidated structure. Finds risks in mixed assets, VAT handling, manual withholding, and exogenous reporting, and proposes a control plan.
Modelo de Gobernanza Tributaria y Análisis Financiero-Fiscal: Caso Almacenes Éxito S.A. (2024–2025)
Yennifer Daniela Galindo Mahecha
The discrepancies in interpretation between the Colombian Tax and Customs Authority (DIAN) audits and the operations of Almacenes Éxito S.A. generate a significant tax risk that requires proactive management. This study examines the deductibility of expenses associated with intangible assets (IAS 38), co-branding, and transfer pricing transactions (Articles 107, 74, 143, and 260-1 to 260-11 of the Colombian Tax Code). These interpretive frictions not only compromise liquidity by immobilizing tax credits in current assets but also require the recognition of accounting contingencies under IAS 37 and IFRIC 23. Given this evidentiary vulnerability, the study proposes the structuring of a tax governance model (Tax Compliance) and a Risk Matrix focused on providing a technical basis for each transaction.
Methodologically, the research adopts a qualitative approach supported by documentary and financial data, structured in three stages: a jurisprudential analysis of the economic basis and potential of the expenditure (Unification Ruling 21329 of 2020 from the Council of State and the OECD's DEMPE guidelines), an examination of the company's public financial statements for the 2024 and 2025 periods, and the design of the control system. As a final contribution, a protocol for ex-ante evidentiary support is presented, along with operational guidelines for a Tax Compliance Committee. These tools are designed to demonstrate the economic substance of the transactions, provide legal certainty to corporate governance, and protect cash flow.
Evaluación del desempeño fiscal del Impuesto de Publicidad Exterior Visual en el municipio de Rionegro - Antioquia (2022-2025): Propuesta de planeación tributaria pública para la optimización del recaudo para el año 2027 Evaluation of the fiscal performance of the Visual Outdoor Advertising Tax in the municipality of Rionegro, Antioquia (2022–2025): A public tax planning proposal to optimize revenue collection for the year 2027.
Sandra Vanesa Buitrago Hueso; Andrés Ricardo Bustillo Sanabria; Edna Lizeth Quiroga Arias; Mauricio Rodríguez Orbes; Martha Lucia Santana Cerda
This research analyzes the fiscal performance of the Visual Outdoor Advertising Tax in the municipality of Rionegro, Antioquia, during the 2022–2025 period, with the purpose of identifying the factors that have influenced its behavior and, based on these findings, developing a public tax planning proposal aimed at strengthening tax revenue for 2027. The study is based on the importance of own-source revenues for the fiscal autonomy of local governments and recognizes that revenue collection efficiency depends not only on the tax rates established, but also on the institutional capacity to identify taxable events, maintain updated taxpayer information, conduct audits, and ensure timely compliance monitoring.
Methodologically, the study follows a mixed, descriptive-propositional approach through the analysis of municipal financial information, particularly reports from the Consolidated Public Finance and Public Accounting Information System (CHIP), complemented by a review of the regulatory and administrative framework applicable to the tax and a SWOT analysis. The findings show significant growth in tax revenue between 2022 and 2025, together with greater coordination between the Treasury and Planning Departments, as well as strengthened auditing and control activities. Based on these findings, strategies are proposed focusing on technological modernization, updating the visual outdoor advertising inventory, standardizing procedures, strengthening institutional coordination, and promoting tax awareness. Thus, this research seeks to provide a practical tool to improve tax management and contribute to strengthening public finances and the fiscal autonomy of the municipality of Rionegro.
Diseño de una propuesta para la implementación del enfoque de las 9r en la ut consorcio syema 1327 de la empresa mejía acevedo s.a.s. en bogotá
Moron Rodriguez Rafael Carlos; Ruth Milena Suarez Castro
Research conducted at UT Consorcio SYEMA 1327 to design a proposal for implementing the 9R approach in construction procedures, using mixed methods, document review, and diagnostic and prioritization tools.