La transformación digital en la contaduría pública: impacto de la inteligencia artificial y la automatización en la gestión tributaria

Abstract

This degree project analyzes the impact of artificial intelligence (AI) and automation on tax management in Colombia between 2022 and 2025, with the objective of evaluating how these tools transform efficiency and the accountant's role. The content addresses the regulatory evolution of digital transformation, the conceptual framework of AI, and the characterization of tools applied to tax compliance. The methodology follows a mixed descriptive-explanatory approach, using surveys of 51 professionals and interviews to obtain a comprehensive view of the sector. Results highlight an uneven adoption, concentrated in large firms, where 47.1% of accountants perceive a constant improvement in their performance, although a technical skills gap persists in 82.4% of cases. In the discussion, it is argued that AI does not replace the professional but rather shifts operational tasks toward analytical and strategic functions, requiring constant ethical supervision. Finally, the main conclusions emphasize that while AI reduces errors and optimizes times in processes such as exogenous information reporting, legal responsibility and interpretive judgment remain exclusively with humans, making academic updating indispensable to mitigate bias risks and ensure tax transparency.