Administración eficiente de impuestos para el acceso a las cadenas globales de suministro del sector automotriz en Colombia: una visión contable

The objective of this study is to define the effects and applications of efficient tax administration as support for access to global supply chains (GSC) by the Colombian automotive industry. Methodologically, the main characteristics of the automotive sector in other countries of the region and their insertions in global chains are examined from the efficient administration of taxes and the financial management of companies. There are competitive advantages and fiscal efficiencies, which when incorporated into the legislation provide an analysis for each jurisdiction. The results show the need for financial analysis, which allows the incorporation of competencies to handle cross-sectional information in the dimensions of competitiveness, strengthening, and added value. It is concluded that considering the concept evolution of supply chains (SC) and GSCs allows observing, in a general manner, the role that CSs have in the generation of competitive advantages for companies.