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All Journal International Journal of Applied Economics, Accounting and Management (IJAEAM) International Journal of Economics, Business Management and Accounting
Orlando Carmelo Castellanos Polo
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Economic Affectation of the Colombian State Due to Tax Evasion in the Customs Regime Andres Adolfo Zapata Grisales; Sergio Antonio Restrepo Erazo; Orlando Carmelo Castellanos Polo
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 2 No. 1 (2020): January 2020
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v2i1.175

Abstract

The fundamental purpose of this investigation is to determine the different origins that taxpayers have in the different regions of Colombia for not appearing and paying the national customs tax, becoming tax fraud. When we examine the education of taxpayers in customs and the payments they make, we can determine through the Tax Administration that the level of evasion is lower every day. The approach that we want to make known is with an analysis in the Dian databases, in the database of the Inspection and Determination group of the sectional tax department of all the municipalities of Colombia. The population that was employed was determined by natural and legal persons, that carry out tax activities in the customs tax which is equivalent to 3,496 taxpayers. As a consequence, it is analyzed that, if there is a greater inspection with the taxpayers, important information and excellent follow-up in the presentation and remuneration of the tax, the level of evasion will be lower and lower. It is important that taxpayers have an understanding of the rules and laws of each department and municipality to determine that the non-presentation and payment of the Tax will give sanctions, interest for default and administrative acts
Analysis of the Classical Management Approach, a Descriptive View Robinson Andres Vasquez Lujan; Orlando Carmelo Castellanos Polo
International Journal of Applied Economics, Accounting and Management (IJAEAM) Vol. 1 No. 1 (2023): May, 2023
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijaeam.v1i1.111

Abstract

An approach to the management approach is made, starting from the classical or traditional theory of Henry Fayol. Theory that establishes the functions and principles of management applied to organizations. Analyze the approaches to management, starting from the classical theory also known as "traditional", where Henry Fayol established the functions and principles of management that should be carried out within any organization.
The Benefits of Implementing Corporate Social Responsibility in Mipymes in Medellín Javier Alonso Villa Yepes; Orlando Carmelo Castellanos Polo
International Journal of Applied Economics, Accounting and Management (IJAEAM) Vol. 1 No. 1 (2023): May, 2023
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijaeam.v1i1.112

Abstract

The purpose of this essay is to propose which would be the benefits that MSMEs in the city of Medellin would have with the implementation of Corporate Social Responsibility practices, both in the financial field, brand recognition in the market and positioning in the city, for this it is relevant to frame several relevant concepts on the subject in question, such as the historical review of Corporate Social Responsibility, this review will establish some conceptual definitions of academics of Corporate Social Responsibility. Then a brief description will be made on the subject of MSMEs in Colombia and specifically in Medellin.
Relevance of the Analysis of the Financial Statements for Business Decision-Making Sandra Natalia Gallego Gomez; Orlando Carmelo Castellanos Polo
International Journal of Applied Economics, Accounting and Management (IJAEAM) Vol. 1 No. 1 (2023): May, 2023
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijaeam.v1i1.113

Abstract

The importance of the analysis of financial statements for business decision making will be determined, taking into account the financial indicators, to demonstrate which are the methodologies used to perform a financial analysis, in order to provide capabilities of opportunities that allow growth in the current situation due to the pandemic caused by the Covid-19
Co-Authors Andres Adolfo Zapata Grisales Javier Alonso Villa Yepes Robinson Andres Vasquez Lujan Sandra Natalia Gallego Gomez Sergio Antonio Restrepo Erazo