Plan De Mejora: Optimización De La Gestión Tributaria: Beneficios Y Desafíos De Las TICs En El Proceso De Cobro De La DIAN.

Abstract

This document contains a proposal for an Improvement Plan to enhance the collection process in the debt area of DIAN through the implementation of Information and Communication Technologies (ICTs). Through an exhaustive review of academic, institutional, and media sources, and a survey of taxpayers, key challenges were identified, such as administrative file management and the non-existence integrated information system in the current process. The improvement plan is based on the integral application of ICTs, seeking to increase the efficiency of the collection process, improve user satisfaction, and increase the security of the DIAN's network and system. The main objective is to design a scheme that uses ICTs to facilitate the collection process, improving the department's efficiency and productivity. The successful implementation of this scheme is expected to have a positive impact on the country's economy by strengthening tax collection and boosting business competitiveness. The relevance of this initiative lies in the modernization of collection practices, overcoming current limitations, and promoting efficiency in tax administration. With the successful implementation of this scheme, a significant contribution to the country's economic development is expected, thereby creating a solid foundation for continuous improvement in tax management.