Diseño Plan De Auditoría Para La Evaluación Al Sistema De Control Interno De Las Entidades Del Sector Financiero, 2019 Universidad de La Salle, Bogotá
Diseño Plan De Auditoría Para La Evaluación Al Sistema De Control Interno De Las Entidades Del Sector Financiero, Laura Juliana Contreras Caro
Contaduría Pública
En el desarrollo del presente artículo se encontrará un contexto que guiará y sustentará la importancia de proponer un diseño de plan de auditoría para la evaluación del sistema de control interno en las entidades del sector financiero, el contenido corresponde a una temática apoyada en la normatividad colombiana con responsabilidad frente a una normatividad internacional, con el ánimo de retroalimentar la perspectiva e importancia del control interno, de cara con algunos sucesos de inestabilidad en las entidades financieras ocurridos en la realidad y que develan la importancia de una óptima implementación y evaluación de control interno. Se encontrará en …
La Importancia Del Control Interno En Las Pymes, Caso Ferrin Petrol Sas, 2019 Universidad de La Salle, Bogotá
La Importancia Del Control Interno En Las Pymes, Caso Ferrin Petrol Sas, Ángela Julieth Gutiérrez Osorio, Laura Natalia Castiblanco Peña
Contaduría Pública
El propósito de este trabajo es presentar la importancia del control interno en las Pymes, caso FERRIN PETROL SAS, para la mejora continua de los procesos y los procedimientos, puesto que en Colombia las empresas en su mayoría empiezan como entes económicos muy pequeños que no tienen una base organizacional muy fuerte ni sólida. Uno de esos grupos de empresas son las familiares, las cuales tienen diferentes procesos según el objeto social de la misma; por tal razón, es de gran importancia mencionar, entender y saber cómo es el manejo del control interno en dichas organizaciones, con el fin de …
Efectos Frente A La Aplicación Niif En Cooperativas De Transporte De Carga Y Pasajeros En Colombia Al Año 2017, 2019 Universidad de La Salle, Bogotá
Efectos Frente A La Aplicación Niif En Cooperativas De Transporte De Carga Y Pasajeros En Colombia Al Año 2017, David Guillermo Flórez Ávila, Luis Antonio Suarez Sanabria
Contaduría Pública
El presente artículo tiene como objeto analizar los efectos de la aplicación de las NIIF en las cooperativas de transporte de carga y pasajeros en Colombia, con el fin de comprender estos cambios es necesario contextualizar ¿Qué son las cooperativas de transporte de carga y pasajeros en Colombia?, puesto que desde el año 2015 en Colombia se implementaron las normas internacionales de información financiera, las cuales se fueron aplicando a las empresas según la normatividad y la clasificación de las mismas; de igual forma es importante caracterizar y examinar las normas contables aplicables al patrimonio de las cooperativas de transporte …
Legalizing Recreational And Medical Marijuana In The State Of Kentucky: A Tax Revenue Recommendation, 2019 University of Kentucky
Legalizing Recreational And Medical Marijuana In The State Of Kentucky: A Tax Revenue Recommendation, Drew Barker
MPA/MPP/MPFM Capstone Projects
No executive summary.
An Exploratory Comparison Of Kentucky Public School Districts That Primarily Select The “Compensating Rate”, 2019 University of Kentucky
An Exploratory Comparison Of Kentucky Public School Districts That Primarily Select The “Compensating Rate”, Andrew J. Wells
MPA/MPP/MPFM Capstone Projects
Public school districts in the Commonwealth of Kentucky are primarily funded from federal, state, and local sources. While the proportion of each of these funding sources differs from district to district, the local property tax is one source that is within the control of locally-elected officials: the members of the local Board of Education. While some Boards of Education choose to increase local tax rates to increase local revenue, others do not. This research suggests that property value assessments and median incomes of districts that choose not to increase tax rates are similar. A majority of the counties studied are …
Myth Vs. Reality: Airbnb And Its Voluntary Tax Collection Efforts, 2019 University of Connecticut School of Law
Myth Vs. Reality: Airbnb And Its Voluntary Tax Collection Efforts, Richard Pomp
Faculty Articles and Papers
In this report, Professor Pomp debunks the claims presented in several reports commissioned by the American Hotel and Lodging Association (Hotel Association). Despite hotel profits reaching all time highs, the Hotel Association has continued to attack Airbnb.
Part I serves as an introduction to Airbnb and its solution to an administrative challenge confronted by tax jurisdictions. Airbnb operates a platform that links guests looking for short-term rental opportunities with hosts offering such services.
There are potentially millions of hosts who are unaware that they are subject to municipal taxes on short-term rentals. Municipalities lack the resources required to track down …
Consuming The Benefits Of Copyright: Multijurisdictional Sales Tax Complexity, 2019 University of Nebraska
Consuming The Benefits Of Copyright: Multijurisdictional Sales Tax Complexity, Adam B. Thimmesch
Kentucky Law Journal
No abstract provided.
The Supreme Court, Due Process And State Income Taxation Of Trusts, 2019 Elisabeth Haub School of Law at Pace University
The Supreme Court, Due Process And State Income Taxation Of Trusts, Bridget J. Crawford, Michelle S. Simon
Elisabeth Haub School of Law Faculty Publications
What are the constitutional limits on a state's power to tax a trust with no connection to the state, other than the accident that a potential beneficiary lives there? The Supreme Court of the United States will take up this question this term in the context of North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust. The case involves North Carolina's income taxation of a trust with a contingent beneficiary, meaning someone who is eligible, but not certain, to receive a distribution or benefit from the trust, who resides in that state. Part I of this Article …
Taxing Combat, 2019 Barry University School of Law
Taxing Combat, Samuel Kan
Dickinson Law Review (2017-Present)
When you are being shot at or dodging landmines you are in a combat zone. Diplomatic niceties aside, these brave warriors are in danger because of the policies of their Government and we must take care of them. Quite frankly, we must act to insure that we do not have a repeat of what happened in Somalia. In Somalia, the families of the soldiers who lost their lives could not receive the benefits that should have gone to them under the Tax Code because the President never declared it a combat zone.
We don’t know exactly where we’re at in …
Superficial Proxies For Simplicity In Tax Law, 2019 DePaul University
Superficial Proxies For Simplicity In Tax Law, Emily Cauble
University of Richmond Law Review
Simplification of tax law is complicated. Yet, political rhetoric surrounding tax simplification often focuses on simplistic, superficial indicators of complexity in tax law such as word counts, page counts, number of regulations, and similar quantitative metrics. This preoccupation with the volume of enacted law often results in law that is more complex in a real sense. Achieving real simplification—a reduction in costs faced by taxpayers at various stages in the tax planning, tax compliance, and tax enforcement process—often requires enacting more law, not less. In addition, conceptualizing simplicity in simplistic terms can leave the public vulnerable to policies advanced under …
Trabajo De Campo En El Área Administrativa Y Contable Fundación Jesús El Buen Pastor, 2019 Universidad de La Salle, Bogotá
Trabajo De Campo En El Área Administrativa Y Contable Fundación Jesús El Buen Pastor, Katherine Lastra Vargas, Luis Eduardo Aroca Cobos
Administración de Empresas
En este trabajo podemos encontrar la aplicación de los conocimientos adquiridos en las carreras de Administración de Empresas y Contaduría Pública para el mejoramiento de los procesos y procedimientos de la Fundación Jesús El Buen Pastor, el cual contribuyó a crear un marco estratégico que permitió identificar la misión para la cual la organización fue creada y a su vez establecer lineamientos y herramientas que pudieran ayudar al crecimiento de la fundación tanto administrativo como contable. Al desarrollar este trabajo de grado se pudo obtener la situación actual de la fundación, realizar un diagnóstico de la misma y a su …
The Unconstitutional Tampon Tax, 2019 Elisabeth Haub School of Law at Pace University
The Unconstitutional Tampon Tax, Bridget J. Crawford, Emily Gold Waldman
Elisabeth Haub School of Law Faculty Publications
Thirty-five states impose a sales tax on menstrual hygiene products, while products like spermicidal condoms and erectile dysfunction medications are tax-free. This sales tax--commonly called the “tampon tax”--represents an expense that girls and women must bear on top of the cost of biologically necessary items that they need in order to attend school, work, and otherwise participate in public life. This article explores the constitutionality of the tampon tax and argues that it is an impermissible form of gender discrimination under the Equal Protection Clause. First, menstrual hygiene products are a unique proxy for female sex, and therefore any disadvantageous …
U.S. Tax Reform: Considerations For Service Members [Notes], 2019 Barry University
U.S. Tax Reform: Considerations For Service Members [Notes], Kan Samuel
Faculty Scholarship
No abstract provided.
Why States Should Tax The Gilti, 2019 Indiana University Maurer School of Law
Why States Should Tax The Gilti, David Gamage, Darien Shanske
Articles by Maurer Faculty
A centerpiece of the 2017 federal tax legislation’s reforms to international corporate income tax rules is the new global intangible low-taxed income regime (or GILTI). In a prior essay, we argued that U.S. state governments should conform to GILTI. But might there be constitutional restrictions preventing state governments from doing so? This essay argues that state governments can constitutionally conform to the federal GILTI rules and thereby tax GILTI income as part of the states’ corporate income tax bases. However, in doing so, we explain that state governments will need to be attentive to background constitutional principles.
Taxing E-Commerce In The Post-Wayfair World, 2019 Indiana University Maurer School of Law
Taxing E-Commerce In The Post-Wayfair World, David Gamage, Darien Shanske, Adam Thimmesch
Articles by Maurer Faculty
No abstract provided.
States Should Conform To Gilti, Part 3: Elevator Pitch And Q & A, 2019 Indiana University Maurer School of Law
States Should Conform To Gilti, Part 3: Elevator Pitch And Q & A, David Gamage, Darien Shanske
Articles by Maurer Faculty
This essay argues that the states should conform to the post-2017 federal tax law's provision for Global Intangible Low-Taxed Income (or “GILTI”). This essay is directed at state legislators and their staffs and presents the argument as succinctly as possible.
Our argument can be summarized in three sentences. First, states should conform to GILTI because there is significant evidence that profit shifting is substantially eroding their corporate tax bases. Second, GILTI is a tool for identifying shifted profits. Third, there are many legally and analytically sound ways to apportion GILTI income to a state.
We also - briefly - counter …
How To Raise Money: State Question 640, Revenue Bills, And The Oklahoma Supreme Court, 2019 University of Oklahoma College of Law
How To Raise Money: State Question 640, Revenue Bills, And The Oklahoma Supreme Court, Paul Anthony Tortorici
Oklahoma Law Review
No abstract provided.
Comparing Wayfair And Wynne: Lessons For The Future Of The Dormant Commerce Clause, 2019 Benjamin N. Cardozo School of Law
Comparing Wayfair And Wynne: Lessons For The Future Of The Dormant Commerce Clause, Edward A. Zelinsky
Articles
A comparison of South Dakota v. Wayfair with Comptroller of the Treasury of Maryland v. Wynne indicates that the prospect of the Supreme Court jettisoning the dormant Commerce Clause altogether is unlikely. However, the justices who would abandon the dormant Commerce Clause can exercise decisive influence in particular cases as they did in Wayfair. The current Court’s dormant Commerce Clause skeptics – Justices Thomas and Gorsuch –provided the crucial fourth and fifth votes in Wayfair to overturn Quill.
It will continue to be rare for the Court to reverse its own dormant Commerce Clause decisions. Far from opening …
Análisis De La Implementación De La Factura Electrónica En Colombia Como Mecanismo De Control Al Fraude Fiscal, 2019 Universidad de La Salle, Bogotá
Análisis De La Implementación De La Factura Electrónica En Colombia Como Mecanismo De Control Al Fraude Fiscal, Carlos Alberto Palacio Ospina
Contaduría Pública
El presente documento tiene como intención determinar si la implementación de la factura electrónica en Colombia puede llegar a ser un eficiente mecanismo de control fiscal que permita disminuir los índices de evasión que tiene el país. Para lograr este objetivo se realizó un análisis a la evolución histórica del sistema tributario colombiano, con el fin de contextualizar y evidenciar las causas del fraude fiscal. Igualmente, los niveles de evasión fiscal en Colombia fueron documentados en cifras y estadísticas, comparadas con las de otros países de la región. Se analizó también cómo ésta problemática afecta a las finanzas públicas. Luego, …
The Critical Tax Project, Feminist Theory, And Rewriting Judicial Opinions, 2019 University of Pittsburgh School of Law
The Critical Tax Project, Feminist Theory, And Rewriting Judicial Opinions, Anthony C. Infanti, Bridget J. Crawford
Articles
In this essay, the authors discuss the intellectual foundations for their co-edited book, Feminist Judgments: Rewritten Tax Opinions (2017), the first in a series of subject-matter specific volumes published in the U.S. Feminist Judgments Series by Cambridge University Press. Using only the facts and precedents in existence at the time of the original opinion, the contributors to this and other feminist judgments projects around the globe seek to show how application of feminist perspectives could impact, or even change, the holding or reasoning of judicial decisions. Underlying Feminist Judgments: Rewritten Tax Opinions is the belief that the study of taxation …