Browsing by Author "Amaya-Moreno, Diego"

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    Incertidumbre por la no presentación del impuesto de renta y complementarios de la compañía ABP Consultores y Asociados S.A.S. para la vigencia 2014
    Pardo-Pardo, Yasser Anibal; Bohórquez-Castañeda, Luz Marina; Amaya-Moreno, Diego; Rojas Gutiérrez, William Deivis
    This document seeks to reduce the uncertainty faced by the authorities caused by the non-presentation of the income statement by legal entities, specific to the company ABP Consultores y Asociados S.A.S. For the development of this work, the periods in which the presentation of the income tax was not made to the national tax and customs directorate - DIAN, the fiscal, civil and criminal regulations that frame the consequences and were identified in tax evasion and avoidance, in order to establish the economic and financial impact for ABP Consultores y Asociados SAS and the significance in public finances as well as in public spending and its efficiency in complying with fiscal policies in Colombia which are those that directly affect.