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The main objective of this article is analyze the impact and changes that would be generated over the control of Non-Profit Institutions, if the reform which that is currently in process gets approved, by means of the Law 1739 of 2014. Through a model based on the collection and documentary analysis method, the article identify the reasons why one of the central objectives of the new tax reform is to improve the control and supervision of the Non-Profit Institutions, establishing the impacts on aspects related to the operation, development and taxation of this kind of entities. Mainly, the study argues that ensures control and appropriate use of financial resources, before limit and restricts the activities of entities with a social objective, stimulates their growth and development in the midst of a secure environment.

Palabras clave

Auditoría fiscal, Reforma tributaria - colombia, Reforma tributaria - entidades sin ánimo de lucro – colombia, Análisis financiero

Tipo de documento

Trabajo de grado - Pregrado

Licencia Creative Commons

Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.

Fecha de elaboración


Programa académico

Contaduría Pública


Facultad de Ciencias Administrativas y Contables


Universidad de La Salle. Facultad de Ciencias Administrativas y Contables. Contaduría Pública