Impacto fiscal del reconocimiento de costos y gastos a través de centros de costos en Centros Comerciales bajo el régimen de propiedad horizontal

Evaluate and quantify the fiscal impact of recognizing costs and expenses through cost centers in the settlement of Income and Complementary Taxes and VAT for Shopping Centers established under the horizontal property regime in Colombia. A quantitative approach was used to analyze three shopping cen...

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Detalles Bibliográficos
Autor principal:	Guzmán Piraquive Andrés Julián
Otros Autores:	Velandia Sanabria Richard Yesid
Formato:	Tesis/Trabajo de grado - Monografía - Maestría
Lenguaje:	Español
Publicado:	Universidad Antonio Nariño 2025
Materias:	Impacto fiscal centro de costos propiedad horizonta costos y gastos Tax impact cost center horizon property costs and expenses
Acceso en línea:	https://repositorio.uan.edu.co/handle/123456789/12125
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

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Sumario:	Evaluate and quantify the fiscal impact of recognizing costs and expenses through cost centers in the settlement of Income and Complementary Taxes and VAT for Shopping Centers established under the horizontal property regime in Colombia. A quantitative approach was used to analyze three shopping centers, and two methods of recognizing costs and expenses were compared: one using cost centers and the other using general accounting.