Transformación Digital y su Impacto en la Brecha Tributaria: Caso de la Facturación Electrónica en Colombia
Loading...
Date
2024-12-26
Advisors
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios- UNIMINUTO
Type
Trabajo de Investigación e Innovación
Rights
Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
Este trabajo analiza cómo la implementación de la facturación electrónica ha influido en la reducción de la brecha tributaria en Colombia, entendida como la diferencia entre los ingresos fiscales esperados y los efectivamente recaudados. Utilizando un enfoque cualitativo, documental y descriptivo, se evaluaron las percepciones de funcionarios, contadores y empresarios mediante encuestas y entrevistas. Los resultados evidencian que la facturación electrónica ha mejorado la transparencia, el control fiscal y la confianza de los contribuyentes, reduciendo significativamente la evasión fiscal. No obstante, persisten desafíos en su adopción total, especialmente entre pequeñas y medianas empresas, debido a barreras tecnológicas y percepciones de complejidad. Se concluye que la facturación electrónica es una herramienta clave para la modernización del sistema tributario, pero su éxito a largo plazo dependerá de la promoción de la equidad tecnológica, la educación fiscal y políticas que incentiven su uso. Este estudio destaca la importancia de la transformación digital como motor para un sistema tributario más eficiente, equitativo y sostenible.
This study analyzes how the implementation of electronic invoicing has contributed to reducing the tax gap in Colombia, defined as the difference between expected and actual tax revenues. Using a qualitative, documentary, and descriptive approach, the perceptions of tax officials, accountants, and business owners were evaluated through surveys and interviews. The results show that electronic invoicing has improved transparency, fiscal control, and taxpayer confidence, significantly reducing tax evasion. However, challenges persist in its full adoption, especially among small and medium-sized enterprises, due to technological barriers and perceived complexity. The study concludes that electronic invoicing is a key tool for modernizing the tax system, but its long-term success will depend on promoting technological equity, fiscal education, and policies that encourage its use. This research highlights the importance of digital transformation as a driver for a more efficient, equitable, and sustainable tax system.
This study analyzes how the implementation of electronic invoicing has contributed to reducing the tax gap in Colombia, defined as the difference between expected and actual tax revenues. Using a qualitative, documentary, and descriptive approach, the perceptions of tax officials, accountants, and business owners were evaluated through surveys and interviews. The results show that electronic invoicing has improved transparency, fiscal control, and taxpayer confidence, significantly reducing tax evasion. However, challenges persist in its full adoption, especially among small and medium-sized enterprises, due to technological barriers and perceived complexity. The study concludes that electronic invoicing is a key tool for modernizing the tax system, but its long-term success will depend on promoting technological equity, fiscal education, and policies that encourage its use. This research highlights the importance of digital transformation as a driver for a more efficient, equitable, and sustainable tax system.
Description
Keywords
Transformación Digital, Facturación Electrónica, Brecha Tributaria, Evasión Fiscal, Sistema Tributario, Digital Transformation, Electronic Invoicing, Tax GAP, Tax Evasion, Tax System