Gestión tributaria y aduanera basada en riesgo en Colombia: propuesta conceptual del Modelo 5C: reflexiones derivadas de la II Cumbre de visionarios 2026

Abstract

This article aims to reflect on the challenges Colombia faces in tax and customs matters, taking as its starting point the experiences and discussions presented at the Second Visionaries Summit 2026. It seeks to analyze how risk management, the use of new technologies, and the implementation of preventive measures can contribute to improving tax compliance and facilitating international trade operations. The study was conducted using a qualitative methodology based on a review of Colombian regulations, institutional documents, and academic literature. Experiences from Singapore and Rotterdam, as well as the case of Cartagena, were also examined to identify practices that could serve as references for Colombia. As a result of this reflection, the 5C Model is proposed, consisting of five stages: Know, Classify, Comply, Correct, and Control. Its purpose is to provide a conceptual framework for identifying risks, preventing errors, and directing oversight efforts toward operations that require greater attention. The discussion acknowledges that incorporating artificial intelligence and technological tools offers an opportunity to improve processes, but also requires reliable information, human oversight, and respect for taxpayers' rights. Finally, the article concludes that modernizing tax and customs management does not depend solely on adopting technology or increasing enforcement, but also on strengthening prevention, facilitating compliance, and making decisions based on verifiable information. The 5C Model represents an initial proposal that requires evaluation before its practical implementation.