Tratamiento Tributario Aplicable a las Entidades Sin Ánimo de Lucro (ESAL) - Caso de Estudio Corporación Banco de Tejidos Regional Sur, cuya sigla es “bantejido”
This degree work has been developed with the intention of making a contribution that is useful for; students, Public Accounting professionals and related careers, and of course for the directors and/or managers of non-profit entities -ESAL- on the tax aspects of this type of associative forms. In th...
- Autores:
-
Cuenca Calderón, Angela Lucia
Mayerly Palomá Cuellar, Mayerly
- Tipo de recurso:
- Trabajo de grado de pregrado
- Fecha de publicación:
- 2022
- Institución:
- Universidad Antonio Nariño
- Repositorio:
- Repositorio UAN
- Idioma:
- spa
- OAI Identifier:
- oai:repositorio.uan.edu.co:123456789/7030
- Acceso en línea:
- http://repositorio.uan.edu.co/handle/123456789/7030
- Palabra clave:
- Régimen tributario, corporación.
Entidades sin ánimo de lucro
Actividades meritorias
Corporación.
Tax regime, corporation
Non-Profit Organization
Meritorious activities
Corporation
- Rights
- openAccess
- License
- Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
| Summary: | This degree work has been developed with the intention of making a contribution that is useful for; students, Public Accounting professionals and related careers, and of course for the directors and/or managers of non-profit entities -ESAL- on the tax aspects of this type of associative forms. In the long run, it will become a guide document to resolve doubts that arise about formal obligations, the determination of net profit or surplus, and the calculation of income tax. From the perspective of the authors, this degree project makes an important contribution to the academy and the profession, since it resolves the constant doubts about the tax treatment of this type of entity. Since it describes, analyzes and resolves this type of very frequent concerns in the first months of the year, when tax maturities begin in Colombia. |
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