Economía Digital y Tributación en Colombia, Retos y Oportunidades
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Date
2023-12
Authors
Bonilla Vasquez, Luz Aida
Quiñones Barreiro, Adriana
Buitrago Ibarra, Jhon Alejandro
Advisors
Prada Segura, Jasleidy Astrid
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
El presente proyecto de investigación aborda los desafíos y oportunidades que surgen en el
contexto de la economía digital en Colombia. Se propone fomentar la adopción masiva de tecnologías y la
digitalización en las empresas colombianas para mejorar su eficiencia en el cumplimiento de sus
obligaciones tributarias y reducir la evasión fiscal. Esto se lograría a través de incentivos y programas de
capacitación que promuevan el uso de tecnologías de información y comunicación en los procesos
tributarios. Además, se busca promover mecanismos tributarios que fomenten la inversión en la economía
digital desarrollando incentivos fiscales específicos para las empresas digitales, que faciliten la creación de
nuevas empresas en el sector y la generación de empleo. Otro objetivo del proyecto es fortalecer los
sistemas de recaudación y fiscalización de impuestos en el ámbito digital. Para lograr esto, se proponen
herramientas tecnológicas avanzadas, como sistemas de facturación electrónica y plataformas de
información en línea. Por último, se busca reforzar la educación y capacitación en economía digital y
tributación, tanto para contribuyentes como para funcionarios encargados de la administración tributaria,
con el objetivo de facilitar el cumplimiento de las obligaciones fiscales y mejorar la eficiencia de la
administración digital.
This research project addresses the challenges and opportunities that arise in the context of the digital economy in Colombia. It is proposed to promote the massive adoption of technologies and digitalization in Colombian companies to improve their efficiency in complying with their tax obligations and reduce tax evasion. This would be achieved through incentives and training programs that promote the use of information and communication technologies in tax processes. In addition, it seeks to promote tax mechanisms that encourage investment in the digital economy by developing specific tax incentives for digital companies, which facilitate the creation of new companies in the sector and the generation of employment. Another objective of the project is to strengthen tax collection and inspection systems in the digital sphere. To achieve this, advanced technological tools are proposed, such as electronic billing systems and online information platforms. Finally, it seeks to reinforce education and training in digital economy and taxation, both for taxpayers and officials in charge of tax administration, with the aim of facilitating compliance with tax obligations and improving the efficiency of digital administration.
This research project addresses the challenges and opportunities that arise in the context of the digital economy in Colombia. It is proposed to promote the massive adoption of technologies and digitalization in Colombian companies to improve their efficiency in complying with their tax obligations and reduce tax evasion. This would be achieved through incentives and training programs that promote the use of information and communication technologies in tax processes. In addition, it seeks to promote tax mechanisms that encourage investment in the digital economy by developing specific tax incentives for digital companies, which facilitate the creation of new companies in the sector and the generation of employment. Another objective of the project is to strengthen tax collection and inspection systems in the digital sphere. To achieve this, advanced technological tools are proposed, such as electronic billing systems and online information platforms. Finally, it seeks to reinforce education and training in digital economy and taxation, both for taxpayers and officials in charge of tax administration, with the aim of facilitating compliance with tax obligations and improving the efficiency of digital administration.
Description
Keywords
Tributación, Plataformas, Digital, Retos, Oportunidades, Taxation, Platforms, Digital