La facturación electrónica frente al recaudo tributario en Colombia
Loading...
Date
2024-12-05
Advisors
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitario Minuto de Dios
Type
Monografía
Rights
Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Abstract
Este trabajo de investigación analiza el impacto de la facturación electrónica en el recaudo tributario en Colombia. Para ello se utilizó un enfoque cualitativo y descriptivo, con un paradigma interpretativo, orientado a comprender la percepción de diversos actores claves. Se combinaron entrevistas semiestructuradas y revisión documental de normatividad, artículos científicos y estudios comparativos, lo que permitió obtener una visión integral sobre los beneficios, desafíos y percepciones en torno a la implementación y uso de este sistema de facturación. Los resultados obtenidos muestran que, aunque la implementación de la facturación electrónica ha generado avances significativos en términos de eficiencia y transparencia, aún existen desafíos importantes, como la adaptación tecnológica de los contribuyentes y la necesidad de capacitación continua. A pesar de un notable incremento en el recaudo tributario entre 2020 y 2023, que alcanzó un máximo histórico en 2023, en 2024 se registró una caída en los ingresos, atribuida a factores como la disminución en el recaudo de impuestos como el de renta y la gestión de la DIAN frente a la evasión fiscal. La introducción de la facturación electrónica ha sido impulsada por la necesidad de combatir la evasión fiscal y aumentar la transparencia en el sistema tributario colombiano, especialmente en un contexto marcado por la alta informalidad laboral. Este sistema ha sido inspirado en experiencias exitosas de países como Chile, México y Brasil, que han demostrado los beneficios de la digitalización fiscal en la mejora de la recaudación y la formalización de la economía. En Colombia, la implementación de la facturación electrónica se ha visto como una estrategia para reducir la evasión y fortalecer el control tributario. Aunque se han logrado avances en la formalización de sectores económicos y en la trazabilidad de las transacciones, los resultados sugieren que aún es necesario optimizar el sistema para garantizar un cumplimiento tributario más equitativo y eficiente. En este contexto, la capacitación y el acompañamiento a los contribuyentes se presentan como áreas clave para mejorar la efectividad de la facturación electrónica en el país.
This research paper explores the impact of electronic invoicing on tax collection in Colombia. A qualitative and descriptive approach was used, under an interpretive paradigm, aimed at understanding the perceptions of various key stakeholders. Semi-structured interviews and a documentary review of regulations, scientific articles, and comparative studies were combined, providing a comprehensive perspective on the benefits, challenges, and perceptions surrounding the implementation and use of this invoicing system. The results show that, although the implementation of electronic invoicing has generated significant progress in terms of efficiency and transparency, there are still major challenges, the technological adaptation of contributors and the need for continuous training. Despite a significant increase in tax collection between 2020 and 2023, which reached an all-time high in 2023, there was a fall in revenue in 2024, attributed to factors such as the decrease in tax collection such as income and the management of DIAN against tax evasion. The introduction of electronic invoicing has been driven by the need to combat tax evasion and increase transparency in the Colombian tax system, especially in a context marked by high informality in employment. This system has been inspired by successful experiences of countries such as Chile, Mexico and Brazil, which have demonstrated the benefits of tax digitization in improving collection and formalization of the economy. In Colombia, the implementation of electronic invoicing has been seen as a strategy to reduce evasion and strengthen tax control. Although progress has been made in formalizing economic sectors and tracking transactions, the results suggest that there is still a need to optimize the system to ensure more equitable and efficient tax compliance. In this context, training and support for taxpayers are presented as key areas to improve the effectiveness of electronic invoicing in the country.
This research paper explores the impact of electronic invoicing on tax collection in Colombia. A qualitative and descriptive approach was used, under an interpretive paradigm, aimed at understanding the perceptions of various key stakeholders. Semi-structured interviews and a documentary review of regulations, scientific articles, and comparative studies were combined, providing a comprehensive perspective on the benefits, challenges, and perceptions surrounding the implementation and use of this invoicing system. The results show that, although the implementation of electronic invoicing has generated significant progress in terms of efficiency and transparency, there are still major challenges, the technological adaptation of contributors and the need for continuous training. Despite a significant increase in tax collection between 2020 and 2023, which reached an all-time high in 2023, there was a fall in revenue in 2024, attributed to factors such as the decrease in tax collection such as income and the management of DIAN against tax evasion. The introduction of electronic invoicing has been driven by the need to combat tax evasion and increase transparency in the Colombian tax system, especially in a context marked by high informality in employment. This system has been inspired by successful experiences of countries such as Chile, Mexico and Brazil, which have demonstrated the benefits of tax digitization in improving collection and formalization of the economy. In Colombia, the implementation of electronic invoicing has been seen as a strategy to reduce evasion and strengthen tax control. Although progress has been made in formalizing economic sectors and tracking transactions, the results suggest that there is still a need to optimize the system to ensure more equitable and efficient tax compliance. In this context, training and support for taxpayers are presented as key areas to improve the effectiveness of electronic invoicing in the country.
Description
Analizar la percepción frente al impacto de la implementación de la facturación electrónica en la recaudación tributaria en Colombia.
Keywords
Electronic invoicing, tax evasion, tax collection, tax transparency, tax administration, Facturación electrónica, evasión fiscal, recaudo tributario, transparencia fiscal, administración tributaria