Diseño de una estrategia de alfabetización fiscal digital para jóvenes emprendores en Colombia

Abstract

The study “Design of a Digital Tax Literacy Strategy for Young Entrepreneurs in Colombia” had the general objective of building a strategy to strengthen the tax and technological competencies of young entrepreneurs to promote the formalization, sustainability, and regulatory compliance of their businesses. Its specific objectives included: (i) identifying the level of digital tax literacy and the difficulties in tax management; (ii) recognizing national experiences of digital tax training; and (iii) proposing a comprehensive pedagogical strategy that articulates tax content, digital skills, and institutional support. The content covers a diagnosis of the problem, theoretical and legal frameworks, a review of national and international precedents, and the methodological design supporting the proposed strategy. The methodology was qualitative and descriptive. A structured survey validated by an expert was applied to 60 young entrepreneurs, and a documentary review of training experiences in the country was conducted, with descriptive analysis of the data. The results show low tax knowledge, limited use of digital platforms, and favorable perceptions toward tax compliance, although with barriers related to access, complex terminology, and limited institutional support. Pedagogical benchmarks such as the Accounting and Tax Support Centers (NAF) were identified as adaptable to youth contexts. In the discussion, the study highlights that digital tax literacy cannot be limited to normative dissemination but must include support, differentiated training, and strengthening of technological competencies as a condition for exercising fiscal citizenship. The main conclusion is that it is essential to implement a comprehensive pedagogical strategy that combines tax content, digital skills, and institutional support networks to ensure the formalization and sustainability of youth entrepreneurship in Colombi