Los Núcleos de Apoyo Contable y Fiscal (NAF) en Colombia y el fomento de la cultura tributaria

Abstract

The main objective of this degree work is to analyze the Accounting and Fiscal Support Centers (NAF) in Colombia, their origin, importance and current context. For this, a documentary review was carried out regarding its regulation and administrative development. The most relevant findings will be maintained, which allow us to understand the relevance of the NAF in the training of public accounting students and in the promotion of the tax culture in Colombia.