Análisis de la aplicación de los núcleos de apoyo contable y fiscal (NAF) por parte de la DIAN seccional Cúcuta desde el derecho comparado en Latinoamérica
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Fecha
2021
Autores
Bernate Leon, Estefania Zoraida
Camargo Eslava, Sergio
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Ediciones Universidad Simón Bolívar
Facultad de Ciencias Jurídicas y Sociales
Facultad de Ciencias Jurídicas y Sociales
Resumen
La presente investigación está orientada a analizar la aplicación de los Núcleos de Apoyo Contable y Fiscal (NAF) por parte de la DIAN -Seccional Cúcuta desde el derecho comparado en la legislación latinoamericana. Teniendo en cuenta que, son espacios de atención permanente, en los que estudiantes y docentes, previamente capacitados por la DIAN, ofrecen sin ningún costo, orientación básica en materia fiscal a personas naturales minoristas y jurídicas mipymes para que puedan formalizar su actividad empresarial y que no cuentan con la posibilidad económica de contratar una asesoría tributaria. En este sentido, surgió el siguiente interrogante ¿Cuáles son los elementos que fundamentan la aplicación de núcleos de apoyo contable y fiscal (NIF) por parte de la DIAN seccional Cúcuta, desde el derecho comparado en la legislación latinoamericana? Con la finalidad de combatir la evasión de impuestos y dar cumplimiento a los deberes tributarios, aduaneros y cambiarios, contribuyendo de esta manera a la seguridad fiscal del Estado.
La metodología empleada en el desarrollo de la investigación tuvo un enfoque cualitativo, eminentemente histórico- hermenéutico, ya que no se recurrió a datos estadísticos para el desarrollo del objetivo propuesto, en el cual se aplicaron técnicas como la entrevista y el fichaje, en donde no solo se busca hacer una revisión documental, pues se tienen presente la información suministrada por los informantes clave. permitiendo a los estudiantes en proceso de formación afianzar y fortalecer los conocimientos adquiridos en el proceso de formación, de manera que, puedan afrontar situaciones reales que surgen habitualmente en los contribuyentes.
This research is aimed at analyzing the application of the Accounting and Fiscal Support Nucleus (NAF) by DIAN – Sectional Cúcuta from comparative law in Latin American legislation. These are permanent assistance centres where students and teachers, previously trained by DIAN, offer basic tax guidance free of charge to individuals, retailers and small legal entities to enable them to formalize their business activities and who do not have the financial means to hire a tax consultant. In this regard, the following question arose: What are the elements underlying the application of accounting and fiscal support units (NIFs) by the Cúcuta branch of DIAN, based on comparative law in Latin American legislation? With the aim of combating tax evasion and complying with tax, customs and foreign exchange duties, thus contributing to the fiscal security of the State. The methodology used in the development of the research had a qualitative, eminently historical-hermeneutical approach, since statistical data were not used for the development of the proposed objective, in which techniques such as interviewing and recording were applied, where not only a documentary review was sought, since the information provided by the key informants was taken into account. enabling students in training to consolidate and strengthen the knowledge acquired during the training process, so that they are able to deal with real situations that usually arise among taxpayers
This research is aimed at analyzing the application of the Accounting and Fiscal Support Nucleus (NAF) by DIAN – Sectional Cúcuta from comparative law in Latin American legislation. These are permanent assistance centres where students and teachers, previously trained by DIAN, offer basic tax guidance free of charge to individuals, retailers and small legal entities to enable them to formalize their business activities and who do not have the financial means to hire a tax consultant. In this regard, the following question arose: What are the elements underlying the application of accounting and fiscal support units (NIFs) by the Cúcuta branch of DIAN, based on comparative law in Latin American legislation? With the aim of combating tax evasion and complying with tax, customs and foreign exchange duties, thus contributing to the fiscal security of the State. The methodology used in the development of the research had a qualitative, eminently historical-hermeneutical approach, since statistical data were not used for the development of the proposed objective, in which techniques such as interviewing and recording were applied, where not only a documentary review was sought, since the information provided by the key informants was taken into account. enabling students in training to consolidate and strengthen the knowledge acquired during the training process, so that they are able to deal with real situations that usually arise among taxpayers
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Palabras clave
Dian, Núcleos de apoyo contable y fiscal, Responsabilidad fiscal, Obligaciones tributarias, Cultura de la contribución, Dian, Accounting and tax support Centers, Tax responsibility, Tax obligations, Contribution culture