Evaluación del impacto que tiene la aplicación de las exenciones tributarias de IVA en el Flujo de Efectivo del año 2017 del Hotel Anaconda ubicado en el departamento de Amazonas

Abstract

This project was generated in the SELVA EXPLORER S.A.S. (Hotel Anaconda), located in Leticia, department of the Amazon, making a tax diagnosis regarding the Value Added Tax VAT, which allowed to identify various shortcomings, which are intended to mitigate with the evaluation of the tax exemptions of this tax regulated for said department and the impact that this could generate in its cash flow, applying the knowledge acquired in the career of Public Accountant and Specialization in Tax Planning, proposed by the Agustiniana University. To develop the above purpose, a study was carried out on the company, in order to identify opportunities in the value added tax, in terms of tax exemptions. For its preparation it was necessary to carry out studies regarding planning, value added tax, general business knowledge, in order to recognize the alternatives that apply for this operation and create the necessary steps for the future development of projects in similar companies to this, which benefits different stakeholders. The methodology developed to analyze the information was the guidelines for the preparation of case studies, according to the report presented by the Inter-American Bank in March 2011. A quantitative analysis was carried out taking as reference the Cash Flow Statement corresponding to the year 2017, also Qualitative analysis of the tax processes implemented by the Company under study, its corporate purpose, mission, vision, objectives, corporate values ​​was carried out, which evidenced opportunities regarding the mention tax, identifying possible future risks due to ignorance of exemptions value added tax, which focused the direction of this project. As a result, tax opportunities are evidenced, and possible opportunities for the Anaconda Hotel are identified in terms of the use of resources and the use of these in infrastructure improvement, technology and service provision, which allow it to remain competitive with respect to the other hotels located in the department.