000 -LEADER |
fixed length control field |
01550nam a2200277Ia 4500 |
003 - CONTROL NUMBER IDENTIFIER |
control field |
CO-BoUAN |
005 - DATE AND TIME OF LATEST TRANSACTION |
control field |
20220914170631.0 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
fixed length control field |
120517s2010 ck 000 0dund d |
037 ## - SOURCE OF ACQUISITION |
Stock number |
Producción Institucional, |
Source of stock number/acquisition |
Programa Contaduría Publica |
040 ## - CATALOGING SOURCE |
Original cataloging agency |
CO-BoUAN |
Language of cataloging |
spa |
Transcribing agency |
CO-BoUAN |
Modifying agency |
EDH |
041 0# - LANGUAGE CODE |
Language code of text/sound track or separate title |
Español |
Language code of original and/or intermediate translations of text |
Español |
090 04 - CLASIFICACIÓN LOCAL |
Numero de Clasificación |
21.10 |
Clave de autor |
M385e |
100 1# - MAIN ENTRY--PERSONAL NAME |
Personal name |
Martinez Becerra, Sara Emma |
9 (RLIN) |
178541 |
245 10 - TITLE STATEMENT |
Título |
Evasión y control fiscal del iva en Colombia / |
Statement of responsibility, etc |
Sara Emma MArtinez Becerra, Jhon Freddy Cruz Ortegon; director Armando Machuca |
260 3# - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
Place of publication, distribution, etc |
Bogotá: |
Name of publisher, distributor, etc |
Universidad Antonio Nariño; |
Date of publication, distribution, etc |
2010 |
300 ## - PHYSICAL DESCRIPTION |
Extent |
87 hojas: |
Dimensiones |
28 cm .+ |
502 ## - DISSERTATION NOTE |
Dissertation note |
Tesis |
Tipo de estudios |
(contador publico)-- |
Nombre de la institución otorgante |
Universidad Antonio Nariño, Bogotá, |
Año del Grado otorgado |
2010 |
504 ## - BIBLIOGRAPHY, ETC. NOTE |
Bibliography, etc |
Incluye referencias bibliográficas |
520 3# - SUMMARY, ETC. |
Summary, etc |
La evasión fiscal del iva en Colombia, es la consecuencia de la multiplicidad de tarifas, bases y exenciones que han originado las diferentes reformas tributarias, sin embargo la DIAN en los últimos años ha implementado herramientas y controles, mejorando su efectividad y eficiencia. |
650 10 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Source of heading or term |
LEMB |
Topical term or geographic name as entry element |
Contaduria publica |
Form subdivision |
Tesis y disertación académica. |
9 (RLIN) |
178018 |
700 1# - ADDED ENTRY--PERSONAL NAME |
Personal name |
Cruz Ortegon, Jhon Freddy |
Relator term |
Autor |
9 (RLIN) |
178542 |
700 1# - ADDED ENTRY--PERSONAL NAME |
Personal name |
Machuca, Armando |
Relator term |
director |
9 (RLIN) |
178540 |
710 1# - ADDED ENTRY--CORPORATE NAME |
Relator code |
Universidad Antonio Nariño (Bogotá) -- |
Corporate name or jurisdiction name as entry element |
Facultad de ciencias económicas y administrativas |
942 ## - ADDED ENTRY ELEMENTS (KOHA) |
Source of classification or shelving scheme |
|
Koha item type |
Trabajo de Grado |
Classification part |
21.10 |
Item part |
M385e |