This research aims to determine a strategic tax plan based on Law 2277 of 2022, which determines the changes regarding the Colombian tax system. The proposed project is a control tool to reduce the tax burden caused by non-compliance with the tax obligations of the Ecopetrol company
Anotace v angličtině
This research aims to determine a strategic tax plan based on Law 2277 of 2022, which determines the changes regarding the Colombian tax system. The proposed project is a control tool to reduce the tax burden caused by non-compliance with the tax obligations of the Ecopetrol company, which have an essential role in the country's economy through tax collection. This tool is based on the constitution, laws, norms, regulations, agreements, resolutions, and other annexes in tax matters in force to develop this work. Tax non-compliance is a problem that directly affects the State due to the resources needed to meet the community's needs. Therefore, this research leads to the establishment of strategies to optimize tax activities and increase and improve internal control through an efficient tax plan to avoid paying penalties, interest, and fines.
Klíčová slova
tax, Ecopetrol, tax Reform, strategic tax plan
Klíčová slova v angličtině
tax, Ecopetrol, tax Reform, strategic tax plan
Rozsah průvodní práce
89
Jazyk
AN
Anotace
This research aims to determine a strategic tax plan based on Law 2277 of 2022, which determines the changes regarding the Colombian tax system. The proposed project is a control tool to reduce the tax burden caused by non-compliance with the tax obligations of the Ecopetrol company
Anotace v angličtině
This research aims to determine a strategic tax plan based on Law 2277 of 2022, which determines the changes regarding the Colombian tax system. The proposed project is a control tool to reduce the tax burden caused by non-compliance with the tax obligations of the Ecopetrol company, which have an essential role in the country's economy through tax collection. This tool is based on the constitution, laws, norms, regulations, agreements, resolutions, and other annexes in tax matters in force to develop this work. Tax non-compliance is a problem that directly affects the State due to the resources needed to meet the community's needs. Therefore, this research leads to the establishment of strategies to optimize tax activities and increase and improve internal control through an efficient tax plan to avoid paying penalties, interest, and fines.
Klíčová slova
tax, Ecopetrol, tax Reform, strategic tax plan
Klíčová slova v angličtině
tax, Ecopetrol, tax Reform, strategic tax plan
Zásady pro vypracování
Introduction
Define the objectives and the application methods used in the master thesis.
I. Theoretical Part
Compile literature review of the Colombian tax system and its application on the oil business sector.
II. Practical Part
Analyze the impact of the tax reforms on the Ecopetrol Company.
Identify the current financial situation of the Ecopetrol Company and its tax liability.
Propose strategies to carry out the strategic plan based on the optimization of financial resources.
Develop a comprehensive strategic tax plan in compliance with the tax obligations, based on the 2022 tax reform.
Conclusion
Zásady pro vypracování
Introduction
Define the objectives and the application methods used in the master thesis.
I. Theoretical Part
Compile literature review of the Colombian tax system and its application on the oil business sector.
II. Practical Part
Analyze the impact of the tax reforms on the Ecopetrol Company.
Identify the current financial situation of the Ecopetrol Company and its tax liability.
Propose strategies to carry out the strategic plan based on the optimization of financial resources.
Develop a comprehensive strategic tax plan in compliance with the tax obligations, based on the 2022 tax reform.
Conclusion
Seznam doporučené literatury
AUERBACH, Alan & Kent Andrew SMETTERS. The economics of tax policy. New York: Oxford University Press, 2017, 389 p. ISBN 978-0-19-061972-5.
KRATENA, Kurt. Environmental tax reform and the labour market: the double dividend in different labour market regimes. Cheltenham: Edward Elgar, 2002, 117 p. ISBN 1843761327.
LARSEN, Lotta Björklund. A Fair Share of Tax. Basingstoke: Springer Nature, 2018, 136 p. ISBN 978-3-319-69772-7.
MÄÄTTÄ, Kalle. Environmental taxes: an introductory analysis. Cheltenham, UK: Edward Elgar, 2006. 114 p. ISBN 978-1-84376-669-8.
TUNELL, Larry & Robert Carlton RICKETTS. Advanced Tax Strategies. LLCs and Partnerships, 2020, 196 p. ISBN 9781119749042.
Seznam doporučené literatury
AUERBACH, Alan & Kent Andrew SMETTERS. The economics of tax policy. New York: Oxford University Press, 2017, 389 p. ISBN 978-0-19-061972-5.
KRATENA, Kurt. Environmental tax reform and the labour market: the double dividend in different labour market regimes. Cheltenham: Edward Elgar, 2002, 117 p. ISBN 1843761327.
LARSEN, Lotta Björklund. A Fair Share of Tax. Basingstoke: Springer Nature, 2018, 136 p. ISBN 978-3-319-69772-7.
MÄÄTTÄ, Kalle. Environmental taxes: an introductory analysis. Cheltenham, UK: Edward Elgar, 2006. 114 p. ISBN 978-1-84376-669-8.
TUNELL, Larry & Robert Carlton RICKETTS. Advanced Tax Strategies. LLCs and Partnerships, 2020, 196 p. ISBN 9781119749042.
Přílohy volně vložené
none
Přílohy vázané v práci
ilustrace, grafy
Převzato z knihovny
Ne
Plný text práce
Přílohy
Posudek(y) oponenta
Hodnocení vedoucího
Záznam průběhu obhajoby
Ing. Blanka Jarolímová:
Have you had a chance to discuss the results of your work with the company management? - zodpovězeno
Where do you see the biggest pitfalls of your strategic plan? - zodpovězeno
Ing. Ludmila Kozubíková, PhD.:
Could you explain ROI calculation? How was Net Profit from Investment calculated? What does the difference of Net Profit from Investment and Cost of Investment mean? - zodpovězeno
Which authors processed the topic and what monographs would you use? - zodpovězeno