Efectos esperados de incorporar los Núcleos de Apoyo Contable y Fiscal NAF en la Universitaria Agustiniana

Abstract

The objective of this investigative work that has a qualitative, documentary approach is to identify the effects of incorporating the Accounting and Fiscal Support Nuclei (NAF), an initiative led by the National Tax and Customs Directorate (DIAN), at the Agustiniana University (Uniagustiniana), based on a literature review of various studies on NAF in Latin America, especially in Colombia. To carry out this, the benefits and barriers that may arise at the time of the implementation of the inter-institutional agreement were identified, in order to determine the viability of said agreement, in the same way a brief analysis of the regulatory framework for the implementation of the NAF in Colombia as one of the minimum elements required to constitute it, accompany it and evaluate it.

Subsequently, the most used agendas were identified in the service portfolios in the existing NAFs and those proposed by DIAN that can be provided as appropriate. It was found that the implementation of the agreement has favorable incidents such as a greater qualification of the educational community in general, the possibility of exploring different professional fields and social projection favoring reciprocal interactions with communities, actors from the public, governmental, political, economic sectors and social.