Publicación:

Fortalecimiento contable y tributario a tenderos comuna uno y diez de Ibagué

Resumen

The project developed through the deepening seminar “Financial management as a strategy of competitiveness, aims to provide accounting and tax support to microentrepreneurs of vulnerable population of shopkeepers in commune 1 and 10 of the city of Ibagué, through the application of an instrument of data collection of 14 questions, which identify the weaknesses that microentrepreneurs present in the accounting and taxation part. Subsequently, the accompaniment is carried out directly to the owners of the microenterprises, according to the weaknesses presented. In the research project presented to the Unique SUI Research System of the Cooperative University of Colombia, Hernández, Varón and Buitrago, 2017, they state that “The efficient management of accounting allows the vulnerable population to know, understand, understand and apply the current regulations, to generate reliable information on financial information, which is the basis for decision making ”(p.5). The informality and non-compliance of the tax obligations of microentrepreneurs can be generated through ignorance of the norm, because the legislation is constantly changing, and can lead to confusion and even misinformation in the vulnerable population. Reason why, through individual accompaniment, these deficiencies will be replaced in order to achieve the application of accounting and tax regulations.