El Administrador de Empresas y la Responsabilidad Tributaria para el Año 2012

Milton Orlando Burbano Galán

doi:10.19053/01211048.2553

Vol. 12 No. 2 (2012)
Inquietud Empresarial 12(2) Julio–Diciembre 2012

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El Administrador de Empresas y la Responsabilidad Tributaria para el Año 2012

https://doi.org/10.19053/01211048.2553

Published 2014-05-21

Milton Orlando Burbano Galán

Milton Orlando Burbano Galán
Universidad Pedagógica y Tecnológica de Colombia

How to Cite

Galán, M. O. B. (2014). El Administrador de Empresas y la Responsabilidad Tributaria para el Año 2012. Inquietud Empresarial, 12(2), 65–76. https://doi.org/10.19053/01211048.2553

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Abstract

El presente artículo obedece a las obligaciones tributarias como aportantes en Colombia, puesto que es deber de los ciudadanos contribuir con los ingresos, lo consagra la constitución política de Colombia como fuente formal de los tributos. En momentos como el actual que no solo el Estado busca tener mayores fuentes a través de los impuestos, las personas naturales o jurídicas se ven en la necesidad
de ser más productivos, competitivos y permanecer en sus actividades precisamente para poder desarrollarse, crecer, generar empleo y crecimiento económico. Es precisamente por estos motivos que los profesionales de la Administración no deben dejar de lado el conocimiento en la parte tributaria y cómo se obliga a estar actualizado permanentemente en temas tan importantes como es la parte fiscal. Por lo tanto en el proceso de formación como Administradores de Empresas es importante no olvidar, que no solo en las aulas, debemos responsabilizarnos de este tema sino que a través de la vida laboral como dependiente o independiente siempre habrá un hecho generador de la obligación.

PALABRAS CLAVE: Obligación tributaria, hecho generador, contribuyente, impuestos, control fiscal, requerimientos.

ABSTRACT

This article reflects the tax obligations as contributors in Colombia since it is the duty of citizens to contribute to income, enshrined in the constitution of Colombia as a formal source of taxes. In times like this that not only the State seeks to have greater sources through taxes, natural or legal persons are in the need to be more productive, competitive and remain in their activities precisely to develop,
grow, create jobs and economic growth. It is precisely for these reasons that the Administration professionals should not ignore the knowledge and how the tax part agrees to be permanently updated is as important as the fiscal side issues. So in the process of training as business administrators is important to remember that not only in the classroom, must take responsibility for this issue but through working life as a dependent or independent generator will always be a fact of the obligation.

KEY WORDS
Tax liability, the operative event, taxpayer, tax, fiscal control requirements.

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