Publicación: Fortalecimiento al proceso coactivo y persuasivo de la división de gestión de recaudo y cobranzas en la dirección seccional de impuestos y aduanas de Arauca
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The Arauca Tax and Customs office, like the other branch offices in the country counts on its three main pillars (Tax collection, Service and Control), in which one of its functions is the responsibility of internal and foreign trade taxes including all matters relating to the Tax collection and Collection, which is the main topic on this work. At the Division of Tax Collection and Collection are two threads: Persuasive and Coercive; these collection processes play an important role since they are the means and mechanisms used to reduce the total backlog of taxpayers liable to declare. All this, in accordance with the DIAN purpose to ensure fiscal sustainability for the Colombian State. It is very important to say that the Department of Arauca is next to the Republic of Venezuela and this implies a significant role for the DIAN in Arauca’s society about taxes, foreign trade, foreign exchange etc. Similarly, the support provided by the Cooperative University of Colombia offering to its students the opportunity to join and make an active part of the different processes that are handled there. The development of this practice and the culmination was satisfactory in compliance with the objectives previously set such as the support to persuasive and coercive processes already mentioned, the division of Taking in and Collection of Arauca branch is currently up to date in terms of conformation, organization and control of the files that lie in the years 2009, 2010, 2011, 2012, 2013. The methodology used strengthen the acquired knowledge during the development of Public Accounting career, through various practical activities in the different applications used in the learning process obtained in such a prestigious institution.