Theoretical perspective of International Financial Administration
DOI:
https://doi.org/10.18041/2619-4244/dl.28.7299Keywords:
International Financial Administration, Fiscal Policy, Taxation, Customs Policy, Exchange PolicyAbstract
This bibliographic review article analyzes and reviews various epistemological postulates and other contributions, generated through the development of different investigations carried out in various latitudes of the world in relation to the issue of the international financial administration. The objective of this theoretical article of bibliographic review consists of reviewing various postulates in relation to Financial Administration and taxation. As is academic knowledge, Financial Administration abroad is considered as a process that is carried out to establish strategies in the decisions related to cash movements that occur in the field of companies abroad. Due to the above, being this subject of capital importance for the knowledge of the different professionals in the area and researchers, this text focuses on presenting various positions that, in the area of financial markets and their taxation, exist on this subject.
References
Álvarez, J. (2011). SIAF General Summary Pacific Institute - (1st edition) Breña -Pacific Editors.
Amat, O. & Puig, X. (2013). General framework of corporate finance. New Trends in Corporate Finance: Conceptual Bases and Practical Applications, 15, 11-39
Armas A, M. E. (2006). Taxation and electronic commerce. TELOS. Journal of Interdisciplinary Studies in Social Sciences, 529-536.
Baca Mejía, W. R. (2007). Fiscal Policy in Colombia: Procyclical or Countercyclical? Barranquilla, Colombia: Uninorte.
Bach Puicon, Albino Lazaro; Bach Sánchez, Tumes Vicente. (2018). Integrated Financial Administration System and its Impact on the Improvement of Administrative Management of the District Municipality of Tuman. Pimentel Peru: Señor de Sipán University.
Bartolucce Eisenhowen, H. J. (2010). Financial Management Model to Improve the Execution of Social Programs of a State Entity: Inabif Case. Lima Peru: Major National University of San Marcos.
Bejarano Navarro, H. D. (2013). Taxation in Colombia, the Optimal Rate. Bogotá: New Granada Military University.
Colombo-American Chamber of Commerce. (2005). the Colombian Tax System, Impact on Efficiency and Competitiveness. Bogotá Dc: ISAID.
Castañeda Rodriguez, V. M. (2010). Political Analysis of Taxation in Colombia during the 1986-2006 Period. Bogotá: National University of Colombia.
Castañeda Rodríguez, V. M. (2016). Globalization and its Relationships with Taxation, a Finding for Latin America and the OECD. Magazine Cuadernos de Economía, 379-406.
Cheol S, Eun ; Bruce G, Resnick;. (2007). IFA (4 ed.). México: Mc Graw Hill.
Clavijo, S. (2015). Taxation, equity and efficiency in Colombia: Bogota Colombia: sclavive.
Colombia, M. d. (28 de 01 de 2020). Decree 2112 de 2019. Retrieved from Presidency of the Republic of Colombia: https://dapre.presidencia.gov.co/normativa/normativa/Decreto%202112%20DEL%2024%20DE%20NOVIEMBRE%20DE%202019.pdf
Colombia, S. d. (10 de 01 de 2020). Law 2010 de 2019. Retrieved from http://www.secretariasenado.gov.co/senado/basedoc/ley_2010_2019.html
Concha, Tomás ; Ramírez, Juan Carlos; Acosta, Olga Lucía;. (2017). Taxation in Colombia; reforms, evasion and equity. Bogotá Colombia: ECLAC.
Congress of the Republic of Colombia. (2020). Tax statute. Bogotá: Union.
de la Vega Rengifo, B. (2014). Taxation of Investments in the Mining and Hydrocarbons Sector. PUCP Law, 153-202.
Congress of Colombia. (2019). Law 2010. Bogotá: Unión LTDA.
Ombudsman's Office. (2014). Persuasive and Coercive Collection Manual. Bogotá Colombia: Ombudsman's Office.
Delagado V, L. D. (2014). Fundamentals of International Financial Management. Medellin Colombia: Esumer Editorial Center.
National Planning Department. (2019). National Development Plan. Bogotá DC: National Planning Department.
Directorate of Taxes and National Customs. (2018). NAF Accounting and Tax Support nuclei. Bogotá: DIAN School.
National Tax and Customs Directorate. (2018). Non-profit entities ESAL. Bogota: DIAN.
National Tax and Customs Directorate. (2018). Non-Profit Entities and Donations. Bogota: DIAN.
Erraez Quezada , M. E. (2014). Proposal for a Financial Management Model for the Bioagro Company. Cuenca: Salesian Polytechnic University.
Esquivel Contreras , S. J. (2018). Administration and Financial Management of the micro entrepreneurs of Salinas, S.L.P. Mexico: Autonomous University of San Luis Potosí.
David, Fred R. – Concepts of Strategic Management / Fred R. David; Translated by Miguel Ángel Sánchez Carrión. – 9th Edition. – México: Pearson Educación, 2003. -- 336 p.
García Chévez, T. L. (2015). The Financial Administration and Business Development of the Company "SOYMILK S.A." of the City of Manta in the Period 2015. Ecuador: UNEMI.
González Cómbita, S. M. (2014). Financial Management and Access to Financing for SMEs in the Commerce Sector in the City of Bogotá. Bogotá: National University of Colombia.
Hernández Rodríguez, I. (2011). Taxation and development in perspective. Journal of Institutional Economics, 271-302.
Herran Ocampo, C. (2000). Double International Taxation, Principles and Realities of the Agreements. Bogotá: Pontificia Universidad Javeriana.
Lozano, I. (2009). Characterization of Fiscal Policy in Colombia and Analysis of its position in the face of the international crisis.
Manco Nuñez, R. (2018). Financial Administration and Optimization in the Service Company Metalmecánica F. Y D. Metalicas S.A.C. Lima Peru: Peruvian University of the Americas.
Martínez Villanueva, M. F. (2018). Importance of Financial Administration in two Microenterprises in Mexico City. Mexico: Autonomous University of the State of Mexico.
Martínez Gonzalo, J. M. (2016). Financial management model based on the optimization of the operational needs of funds: the case of pharmaceutical companies in Spain. Madrid: Complutense University of Madrid.
Méndez Alvarez, C. E. (2016). Methodology Design and development of the research process with an emphasis on Business Sciences. Mexico: Limusa.
Ministry of Finance and Public Credit. (2019). Decree 1468. Bogotá: Republic of Colombia.
Moore, M. (2007). How does Taxation affect the Quality of the Government? The Economic Quarter, 281-325.
Méndez Álvarez, C. E. (2016). Methodology design and development of the research process (fourth ed). Mexico: Limusa.
Menjura Molina, J. C. (2015). The Fiscal Policy of Colombia. Bogotá: New Granada Military University.
Mincomercio. (2020). Abecé of the Special Economic and Social Zones (ZESE). Bogotá Colombia: Ministry of Commerce of Colombia.
Moller, L. C. (2012). Fiscal Policy in Colombia: Taking Advantage of its Potential to Achieve a More Equitable Society. LCSPE, 123-133.
National, Tax and Customs Directorate. (2017). Strategic plan. Bogota: DIAN.
Ocde. (2015). Economic Studies of the OECD Colombia. Bogotá: Unión LTDA.
OECD Organization for Economic Cooperation and Development. (October 16, 2008). Fiscal policy as a development tool in Latin America. Retrieved from https://www.oecd.org/dev/41578326.pdf
Organization for Economic Cooperation and Development. (2008). Fiscal policy as a development tool in Latin America. Mexico: OECD.
Ortega, A. (2008). Introduction to finance. Mexico: McGraw-Hill.
Portillo Fernánde, , Edín J; González Hernández, Dennys I; Velazco Boscán, Ángel A;. (2004). Dividends in the Double Taxation Agreement on International Income Between States. RCS Journal of Social Sciences, 83-100.
Prasanna Chandra. Tata McGraw-Hill Publishing Company Limited (2008). CFM-McGraw-Hill Professional Series in Finance. Financial Management – Theory and Practice. 7th Edition. Nueva Delhi. India.
Ramírez Sarmiento, Ivon Hasbleidy; Sánchez Penagos, Diego Armando; Silva Castro, Jenny Marcela;. (2016). Complexity of the Colombian Tax System and its Impact on Business Informality. Bogotá: University of Bogotá Jorge Tadeo Lozano.
Ríos, L. (2008). Evolution of Financial Theory in the 20th Century. Echoes of Economics,
(27), 145-168.
Roberto Junguito, H. (2004). Fiscal Policy in the 20th Century in Colombia. Bogotá: Fedesarrollo and Banco de la República.
Rodríguez Abrego, B. S. (2018). Financial Planning and Administration as a Tool for the Achievement of Financial Stability in a Company of Clinical Diagnostics. Guatemala: University of San Carlos de Guatemala.
Ruiz de Castilla Poce de León, Francisco J; Robles Moreno, Carmen ;. (2013). Constitutionalization of the definition of the tax. Right magazine pucp, 257-279.
Saavedra, M. & Saavedra, M. (2012). Evolution and contributions of financial theory and an overview of its research in Mexico: 2003-2007. Administrative Science Magazine, (2), 45-61.
Sanchez Uribe, Álvaro; Silva, Juan;. (2019). the Simple Taxation Regime. legal legis, 22-27. Retrieved from http://legal.legis.com.co/document/Index?obra=rimpuestos&document=rimpuestos_ebdd78d9ec66492ea2c721bda96820ff
Santa María, M. (2018). Panorama and Challenges of Fiscal Policy in. Econcept, 187-193.
Sarmiento, M. (2006). Fiscal Sustainability in Colombia: An Approach from the Fiscal Rules. Planning & Development, 77-109.
