Abstract

GONZALEZ ESPITIA, Irene; AMADO PINEROS, Martha Isabel  and  CITA VELANDIA, Ángela Yolima. The SDGS in relation to non-profit entities in Ecuador and Colombia. A look at the taxand accounting aspect. Investigación y Negocios [online]. 2022, vol.15, n.25, pp.66-82. ISSN 2521-2737.

Abstract Latin American regions have focused their efforts to respond to the requirements issued by ECLAC, the IMF and the OECD, entities that have provided support in monetary terms. The current critical social situation has prompted analysis and reflections on poverty and other phenomena of a social nature, factors that limitthe achievement of development and that require urgent attention from different actors. The article aims to carry out a comparative review of the SDGs in relation to the ENL in Ecuador and Colombia, investigating the accounting and tax aspects of the Income Tax of said entities. The comparative case method stands out for the opportunity that underlies when analyzing an organization, a state, or a group, in which it is necessary and inevitably to resort to different sources of information to explore and describe the contexts in two aspects; ODS and ENL in Ecuador and Colombia, to extract reflections and conclusions regarding the accounting and fiscal management of these entities and their contribution to development indices

Keywords : Accounting; Non-Profit Entities; Income Tax; Fiscal Policy; Sustainable Development Goals.

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