Modelo de Planeación Tributaria Integral para la Gestión de Riesgos Fiscales y Cambiarios: del saneamiento contable a la sostenibilidad financiera de Digital Tech S.A
| dc.contributor.advisor | Anduquia-Rodríguez, Gerson Manuel | |
| dc.creator | Arévalo-Ruiz, Yency Yulieth | |
| dc.creator | Hernández-Niño, Nancy Edith | |
| dc.creator | Mongua-Lancheros, Sandra Milena | |
| dc.date.accessioned | 2026-05-15T16:08:42Z | |
| dc.date.available | 2026-05-15T16:08:42Z | |
| dc.date.created | 2026-05-03 | |
| dc.description | Digital Tech S.A. es una empresa colombiana constituida con capital extranjero que opera bajo un modelo de negocio mixto, la ausencia de un enfoque tributario preventivo alineado con la sustancia económica de sus operaciones generó inconsistencias contables sistemáticas que distorsionaron la determinación de las bases gravables en Renta, IVA e ICA, exponiendo a la compañía a una contingencia fiscal y cambiaria. | |
| dc.description.abstract | Digital Tech S.A. is a Colombian company established with foreign capital that operates under a mixed business model. The absence of a preventive tax approach aligned with the economic substance of its operations generated systematic accounting inconsistencies that distorted the determination of the taxable bases in Income Tax, VAT and ICA, exposing the company to a tax and exchange contingency. | |
| dc.format.mimetype | application/pdf | |
| dc.identifier.uri | https://repositorio.uniagustiniana.edu.co/handle/123456789/3448 | |
| dc.language.iso | spa | |
| dc.rights | Attribution-NonCommercial-NoDerivs 3.0 United States | en |
| dc.rights.accesRights | info:eu-repo/semantics/openAccess | |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/us/ | |
| dc.source | reponame:Repositorio Institucional UniARI | es_ES |
| dc.source | instname:Universitaria Agustiniana | es_ES |
| dc.subject | Planeación tributaria preventiva | |
| dc.subject | Gestion de riesgos fiscales | |
| dc.subject | Sustancia economica | |
| dc.subject | Contingencias fiscales | |
| dc.subject | Impuesto diferido | |
| dc.subject.ddc | 343.04 A795m | |
| dc.subject.keyword | Preventive tax planning | |
| dc.subject.keyword | Tax risk management | |
| dc.subject.keyword | Economic substance | |
| dc.subject.keyword | Tax contingencies | |
| dc.subject.keyword | Deferred tax | |
| dc.subject.lemb | Contabilidad | |
| dc.subject.lemb | Administración | |
| dc.subject.lemb | Mercados | |
| dc.title | Modelo de Planeación Tributaria Integral para la Gestión de Riesgos Fiscales y Cambiarios: del saneamiento contable a la sostenibilidad financiera de Digital Tech S.A | |
| dc.type | info:eu-repo/semantics/bachelorThesis | |
| dc.type.hasVersion | info:eu-repo/semantics/acceptedVersion |