Desarrollo De Una Herramienta Interactiva Para La Gestión Y Liquidación De Declaraciones Tributarias Del Orden Nacional

Abstract

The main objective of this project is the design and development of an interactive tool aimed at strengthening practical learning in the management and preparation of tax returns in Colombia, with a particular focus on withholding tax, value-added tax (VAT), consumption tax, and income tax for both individuals and legal entities. Based on a diagnostic assessment of the current state of tax education in technical, technological, and professional programs in Public Accounting, limitations were identified in traditional approaches, which tend to prioritize theory over practical application. In response to this need, the integration of interactive educational technologies is proposed, enabling students, advisors, and taxpayers to simulate the preparation of real tax returns in a dynamic, controlled, and contextualized environment. The project methodology included the analysis of key tax-related competencies, the selection of relevant technological tools, the design of a pedagogical and functional architecture for the platform, and the development of an operational prototype. This initiative makes a significant contribution to the modernization of tax education methods, promotes the use of digital technologies in the educational field, and strengthens the training of professionals with higher levels of technical competence and commitment to a culture of tax compliance in the country. It also lays the groundwork for the future expansion of the tool to other areas of the Colombian tax system.