La Inteligencia Artificial: Una aliada para la gestión tributaria en Bogotá
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Date
2025-07-24
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Publisher
Corporación Universitaria Minuto de Dios – UNIMINUTO
Type
Trabajo de Investigación e Innovación
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Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Abstract
Este trabajo de investigación analiza el impacto, funcionalidad y aplicabilidad de la inteligencia artificial (IA) en la gestión tributaria en Bogotá, dentro del contexto de la cuarta y quinta revolución industrial. Se utilizo un enfoque mixto a través entrevistas a expertos, encuestas a la comunidad académica de la universidad minuto de Dios sede calle 80 Bogotá para determinar el uso de la IA en su práctica educativa y laboral y como ultimo elemento análisis de texto que respalden en campos productivos el impacto en la productividad. Dichos instrumentos muestran que la IA es útil en la automatización de procesos repetitivos como la clasificación , cálculo de retenciones y determinación de impuestos. Sin embargo, actualmente no posee la capacidad de interpretar ni aplicar normativas tributarias en contextos reales. Esta limitación ofrece oportunidades para que profesionales se capaciten en lenguajes de programación y evidencia la importancia de replantear los esquemas académicos para hacer profesionales competentes frente a las realidades que se aproximan para la gestión tributaria. Teóricamente, se apoya en enfoques como el taylorismo, el toyotismo y la teoría de la megamáquina para comprender los cambios laborales. Se concluye que la IA no representa un riesgo de reemplazo profesional, sino una oportunidad de mejorar la productividad de los gestores tributarios.
Industrial Revolutions. A mixed-methods approach was used, including interviews with experts, surveys conducted among the academic community of Corporación Universitaria Minuto de Dios (Calle 80 campus, Bogotá), to determine the use of AI in both educational and professional practices, as well as textual analysis supporting AI's impact on productivity in various productive sectors. These instruments reveal that AI is effective in automating repetitive tasks such as classification, withholding calculations, and tax determination. However, it currently lacks the capacity to interpret or apply tax regulations in real-world contexts. This limitation presents opportunities for professionals to gain training in programming languages and highlights the need to rethink academic curricula in order to prepare competent professionals for the upcoming challenges in tax management. The study is theoretically supported by approaches such as Taylorism, Toyotism, and the megamachine theory to understand labor changes. It concludes that AI does not pose a threat of professional replacement but rather offers an opportunity to enhance the productivity of tax professionals
Industrial Revolutions. A mixed-methods approach was used, including interviews with experts, surveys conducted among the academic community of Corporación Universitaria Minuto de Dios (Calle 80 campus, Bogotá), to determine the use of AI in both educational and professional practices, as well as textual analysis supporting AI's impact on productivity in various productive sectors. These instruments reveal that AI is effective in automating repetitive tasks such as classification, withholding calculations, and tax determination. However, it currently lacks the capacity to interpret or apply tax regulations in real-world contexts. This limitation presents opportunities for professionals to gain training in programming languages and highlights the need to rethink academic curricula in order to prepare competent professionals for the upcoming challenges in tax management. The study is theoretically supported by approaches such as Taylorism, Toyotism, and the megamachine theory to understand labor changes. It concludes that AI does not pose a threat of professional replacement but rather offers an opportunity to enhance the productivity of tax professionals
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Keywords
Inteligencia artificial, Gestión tributaria, Automatización de procesos, Productividad profesional, Innovación tecnológica, Artificial Intelligence, Tax Management, Process Automation, Professional Productivity