Tributación Aplicada a la Economía Digital: Desafíos y Avances en la Regulación Colombiana
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Date
2025-06-12
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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
El presente trabajo de grado, analiza los desafíos y avances en la regulación tributaria de la economía digital en Colombia, en un contexto global donde las plataformas digitales han transformado los modelos de negocio tradicionales. A través de un enfoque cualitativo y descriptivo, basado en la revisión documental, se estudian las reformas normativas implementadas entre 2016 y 2023, como la aplicación del IVA a servicios digitales, la facturación electrónica y la inclusión del concepto de presencia económica significativa. También se contrastan estos avances con las recomendaciones del proyecto BEPS de la OCDE. Aunque se evidencian progresos, persisten desafíos como la evasión fiscal, la limitada capacidad de fiscalización y la necesidad de adaptación tecnológica. Se concluye que Colombia ha mostrado voluntad regulatoria, pero aún requiere fortalecer sus mecanismos para lograr una tributación justa y efectiva en la economía digital
This thesis analyzes the challenges and advances in tax regulation of the digital economy in Colombia, in a global context where digital platforms have transformed traditional business models. Using a qualitative and descriptive approach based on a documentary review, the paper studies the regulatory reforms implemented between 2016 and 2023, such as the application of VAT to digital services, electronic invoicing, and the inclusion of the concept of significant economic presence. These advances are also compared with the recommendations of the OECD's BEPS project. Although progress is evident, challenges such as tax evasion, limited enforcement capacity, and the need for technological adaptation persist. The paper concludes that Colombia has demonstrated regulatory willingness but still needs to strengthen its mechanisms to achieve fair and effective taxation in the digital economy
This thesis analyzes the challenges and advances in tax regulation of the digital economy in Colombia, in a global context where digital platforms have transformed traditional business models. Using a qualitative and descriptive approach based on a documentary review, the paper studies the regulatory reforms implemented between 2016 and 2023, such as the application of VAT to digital services, electronic invoicing, and the inclusion of the concept of significant economic presence. These advances are also compared with the recommendations of the OECD's BEPS project. Although progress is evident, challenges such as tax evasion, limited enforcement capacity, and the need for technological adaptation persist. The paper concludes that Colombia has demonstrated regulatory willingness but still needs to strengthen its mechanisms to achieve fair and effective taxation in the digital economy
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Keywords
Economía digital, Tributación, Plataformas digitales, Presencia económica significativa, Regulación fiscal, Digital economy, Taxation, Digital platforms