Diagnóstico y posible impacto de la reforma tributaria a las entidades sin ánimo de lucro
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Universidad de La Salle. Facultad de Economía, Empresa y Desarrollo Sostenible - FEEDS. Contaduría Pública
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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.
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Auditoría fiscal, Reforma tributaria, Entidades sin ánimo de lucro, Análisis financiero