dc.contributor|Ciro Alfonso, Amaya Osorio
dc.contributorLaverde Sarmiento, Miguel Ángel
dc.contributorhttps://orcid.org/0000-0002-5753-5781
dc.contributorhttps://orcid.org/0000-0002-6006-9195
dc.contributorhttps://scholar.google.com/citations?hl=es&user=FFtCpeoAAAAJ
dc.contributorhttps://scholar.google.com/citations?hl=es&user=l8tgHewAAAAJ
dc.contributorhttps://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000069384
dc.contributorhttps://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001579690
dc.contributorUniversidad Santo Tomás
dc.creatorAyala Cifuente, Laura Dayana
dc.date.accessioned2023-07-26T20:49:06Z
dc.date.accessioned2023-09-06T12:04:35Z
dc.date.available2023-07-26T20:49:06Z
dc.date.available2023-09-06T12:04:35Z
dc.date.created2023-07-26T20:49:06Z
dc.date.issued2023-06-11
dc.identifierAyala Cifuentes, L. D. (2023). Análisis De Los Núcleos de Apoyo Contable y Fiscal (NAF) y Su Impacto En La Experiencia de los estudiantes de contaduría pública del último semestre de la Universidad Santo Tomás. [Trabajo de Grado, Universidad Santo Tomás]. Repositorio Institucional.
dc.identifierhttp://hdl.handle.net/11634/51474
dc.identifierreponame:Repositorio Institucional Universidad Santo Tomás
dc.identifierinstname:Universidad Santo Tomás
dc.identifierrepourl:https://repository.usta.edu.co
dc.identifier.urihttps://repositorioslatinoamericanos.uchile.cl/handle/2250/8679307
dc.description.abstractTax evasion and avoidance are problems that affect many countries around the world, including our country. These practices represent a significant loss of income for the State, hindering the ability to finance public policies, social programs and development projects. In this context, the Directorate of National Taxes and Customs has implemented educational projects with the aim of bringing the taxpayer closer, reducing misinformation and promoting a culture of tax compliance. This research focuses on analyzing the experience of students in the Accounting and Fiscal Support Centers as well as the projects developed by the DIAN to address tax evasion and avoidance through educational strategies, with the aim of examining how these initiatives contribute to the professional development of public accounting students at Santo Tomas University and to the country's economy by promoting greater tax awareness and fostering compliance practices among taxpayers. The importance of addressing the problem of tax evasion and avoidance from an educational perspective is raised, recognizing that misinformation and lack of tax awareness are key factors in the perpetuation of these practices. Therefore, it is essential to understand how the educational projects of the DIAN seek to reduce misinformation and bring the taxpayer closer, and how these efforts impact the country's economy. Throughout this degree work, the different projects implemented by the DIAN will be analyzed, finding the economic impact of these initiatives, considering how they contribute to the strengthening of public finances and the economic development of the country. We hope that this study provides a comprehensive view of the DIAN's educational projects and their relevance to combat tax evasion and avoidance. Likewise, we trust that the findings obtained can serve as a basis for proposing recommendations that further strengthen existing initiatives and contribute to the construction of a fairer and more equitable society, in which all citizens comply with their tax obligations and contribute to development. sustainable in our country.
dc.languagespa
dc.publisherUniversidad Santo Tomás
dc.publisherPregrado Contaduría Pública
dc.publisherFacultad de Contaduría Pública
dc.relationBanco Interamericano de Desarrollo (BID). (2021). Elusión fiscal en Colombia: desafíos y oportunidades.https://publications.iadb.org/publications/spanish/document/Elusion-fiscal-en-Colombia-desafBanco Interamericano de Desarrollo (BID). (2021).
dc.relationDirección de impuestos y aduanas nacionales. (s.f.). dian.gov.co. Obtenido de https://micrositios.dian.gov.co/cultura-de-contribucion/nucleos-de-apoyo-contable-fiscal/
dc.relationInternas, S. d. (s.f.). Servicio de Rentas Internas. Obtenido de https://www.sri.gob.ec/nucleos-de-apoyo-contable-y-fiscal-naf
dc.relationDIAN. (2022). Reporte de gestión institucional 2021. https://www.dian.gov.co/descargas/Informacion-institucional/Gestion/Reportes-Gestion/Reporte-de-Gestion-Institucional-DIAN-2021.pdf Betancur, B. E. (s.f.). dian.gov.co. Obtenido de https://www.youtube.com/watch?v=zt0Jru9Q6vI&list=PLT2frO6JNIEV_phGjHQ1N8mUmsIUECcBh&index=5
dc.relationDIAN. (2022). Temario Educativo NAF 2021. https://www.youtube.com/watch?v=E28_uQiNL_0&list=PLT2frO6JNIEXf_Ap2JR7sbNgdCS_Zm6l7&index=1 Hernández, J. A. (s.f.). dian.gov.co. Obtenido de https://www.youtube.com/watch?v=PxChpj7mnd4&list=PLT2frO6JNIEV_phGjHQ1N8mUmsIUECcBh&index=4&t=2s
dc.relationMinisterio de Hacienda. (s.f.). DIAN. Obtenido de https://www.dian.gov.co/atencionciudadano/CulturaContribucion/Cultura-de-la-Contribucion/Documents/Abece-DIAN-NAF.pdf
dc.relationChía Suárez, M. A., Gómez Quiñónez, J. A., López Ruíz, C. C., & Porras Mejía, S. A. (2018). Hacia el fomento de la cultura tributaria . ACTIVOS, 3.
dc.relationGarcía Ocampo, T. L., & Castellanos Sabogal, Y. T. (2019). Tributación y pobreza en Colombia: un . ACTIVOS, 1-20.
dc.rightshttp://creativecommons.org/licenses/by-nc-nd/2.5/co/
dc.rightsAbierto (Texto Completo)
dc.rightsinfo:eu-repo/semantics/openAccess
dc.rightshttp://purl.org/coar/access_right/c_abf2
dc.rightsAtribución-NoComercial-SinDerivadas 2.5 Colombia
dc.rightsAtribución-NoComercial-SinDerivadas 2.5 Colombia
dc.titleAnálisis De Los Núcleos de Apoyo Contable y Fiscal (NAF) y Su Impacto En La Experiencia de los estudiantes de contaduría pública del último semestre de la Universidad Santo Tomás


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