El ejercicio de la profesión contable y las reformas tributarias entre 2015 y 2020 en Colombia
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Fecha
2020
Autores
Gómez Marín, Mileydis
Araujo de León, Jorge Luis
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Editor
Ediciones Universidad Simón Bolívar
Facultad Administración y Negocios
Facultad Administración y Negocios
Resumen
El presente trabajo exhibe una recopilación de las reformas tributarias expedidas
por el gobierno colombiano durante el periodo 2015-2020. Asimismo se explican los
cambios de mayor relevancia de cada una, teniendo en cuenta que el contador
público, vigilante del cumplimiento de la normatividad en materia contable, parece
sufrir traumatismos bajo este escenario, es decir, cuando requiere actualización y
aprendizaje constante. Si bien los contribuyentes tienen la obligación de tener una
moral tributaria, también la tiene administración y los contadores públicos durante
el ejercicio de su profesión.
A continuación, estudiaremos la opinión de distintos colegas respecto al tema que
piden solidez y estabilidad en la norma, donde todos ganen y el Estado prospere,
de la mano de buenos diligentes y la asignación de bienes que se realice. social de
derecho, lo que implica que es un estado social de deberes.
En el capitulo I se establece el objetivo general y específicos, que son determinar
y describir el impacto de las reformas en el ejercicio de la contabilidad.
El enfoque metodológico e investigativo de este trabajo fue de índole descriptivo, ya
que se tuvo en cuenta, de manera conceptual, las implicaciones de las reformas
tributarias en el sistema contable y fiscal colombiano. Del mismo modo, se tomó en
consideración la percepción de profesionales de la contabilidad frente al constante
reforzamiento de estas normativas. Por otro lado, se seleccionó la técnica de
recolección de información denominada “encuesta”. La encuesta que se elaboró y
se utilizó para recopilar información sobre la temática en cuestión fue de carácter
mixto, es decir, se tuvieron en cuenta preguntas abiertas y cerradas, a través de
este instrumento estudiaremos la opinión de distintos colegas respecto al tema que
piden solidez y estabilidad en la norma, donde todos ganen y el Estado prospere,
de la mano de buenos diligentes y la asignación de bienes que se realice.
Finalmente como resultados, se obtuvo que los encuestados consideran la
importancia del contador público en temas Tributarios y su obligación con el estado
en el recaudo de impuestos, pero que no se está ejerciendo a cabalidad el
cumplimiento de la norma, porque se ha puesto a un lado la moral profesional,
poniendo en primer plano la satisfacción de intereses particulares, y en una segunda
escala la responsabilidad social, dejando de lado los riesgos a los que nos
exponemos los profesionales contables. Se propone, la Administración se debe
proponer la reducción de costos logísticos, es decir, un marco jurídico más inmóvil que garantice igualdad de oportunidades para todos los sectores económicos del país.
The present work shows a compilation of tax reforms issued by the Colombian government during 2015-2020. Likewise, the most relevant changes of each one are explained, taking into account that the public accountant, vigilant of compliance with accounting regulations, seems to suffer trauma under this scenario, that is, when it requires constant updating and learning. Although taxpayers are obliged to have tax morality, it is also true for the administration and public accountants during the exercise of their profession. Next, we will study the opinion of different colleagues regarding the issue that ask for solidity and stability in the norm, where everyone wins and the State prospers, hand in hand with good diligents and the allocation of goods that is carried out. social law, which implies that it is a social state of duties. Chapter I establishes the general and specific objectives, which are to determine and describe the impact of the reforms on accounting. The methodological and investigative approach of this work was descriptive in nature, since the implications of the tax reforms in the Colombian accounting and fiscal system were taken into account in a conceptual way. In the same way, the perception of accounting professionals was taken into consideration in the face of the constant reinforcement of these regulations. On the other hand, the information gathering technique called “survey” was selected. The survey that was prepared and used to collect information on the subject in question was of a mixed nature, that is, open and closed questions were taken into account, through this instrument we will study the opinion of different colleagues regarding the subject that they request solidity. and stability in the norm, where everyone wins and the State prospers, hand in hand with good diligents and the allocation of goods that is carried out. Finally, as results, it was obtained that the respondents consider the importance of the public accountant in Tax matters and their obligation to the state in collecting taxes, but that compliance with the norm is not being fully exercised, because a On the other hand, professional morality, putting the satisfaction of private interests first, and on a second scale social responsibility, leaving aside the risks to which accounting professionals are exposed. It is proposed, the Administration should propose the reduction of logistics costs, that is, a more immobile legal framework that guarantees equal opportunities for all economic sectors of the country.
The present work shows a compilation of tax reforms issued by the Colombian government during 2015-2020. Likewise, the most relevant changes of each one are explained, taking into account that the public accountant, vigilant of compliance with accounting regulations, seems to suffer trauma under this scenario, that is, when it requires constant updating and learning. Although taxpayers are obliged to have tax morality, it is also true for the administration and public accountants during the exercise of their profession. Next, we will study the opinion of different colleagues regarding the issue that ask for solidity and stability in the norm, where everyone wins and the State prospers, hand in hand with good diligents and the allocation of goods that is carried out. social law, which implies that it is a social state of duties. Chapter I establishes the general and specific objectives, which are to determine and describe the impact of the reforms on accounting. The methodological and investigative approach of this work was descriptive in nature, since the implications of the tax reforms in the Colombian accounting and fiscal system were taken into account in a conceptual way. In the same way, the perception of accounting professionals was taken into consideration in the face of the constant reinforcement of these regulations. On the other hand, the information gathering technique called “survey” was selected. The survey that was prepared and used to collect information on the subject in question was of a mixed nature, that is, open and closed questions were taken into account, through this instrument we will study the opinion of different colleagues regarding the subject that they request solidity. and stability in the norm, where everyone wins and the State prospers, hand in hand with good diligents and the allocation of goods that is carried out. Finally, as results, it was obtained that the respondents consider the importance of the public accountant in Tax matters and their obligation to the state in collecting taxes, but that compliance with the norm is not being fully exercised, because a On the other hand, professional morality, putting the satisfaction of private interests first, and on a second scale social responsibility, leaving aside the risks to which accounting professionals are exposed. It is proposed, the Administration should propose the reduction of logistics costs, that is, a more immobile legal framework that guarantees equal opportunities for all economic sectors of the country.
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Palabras clave
Contador Público, Reforma, Tributo, Public accountant, Reform, Tribute