Transformacion de la fiscalización tributaria a traves de documentos electronicos

Abstract

In the current context, tax systems worldwide face significant challenges regarding efficiency and effectiveness in tax collection. One of the most persistent and harmful issues is tax evasion, coupled with the inability of the administration to audit taxes within the established deadlines. Therefore, in the vast world of taxpayers, where the auditing human resources do not have the operational capacity to fully review taxes, efforts are made to cover the majority of evaders. This has led to the creation of alternatives such as electronic documents.

The objective of this research is to analyze the impact of electronic documents and their contribution to the fight against tax evasion, as a result of optimizing tax collection.

In response to this issue, the tax administration has opted to digitize documents that form the basis of economic information for taxpayers, to facilitate data matching, which almost instantaneously contributes to digital tax returns and other processes within the tax administration.

Electronic documents have emerged as a result of technological advances in this ever-changing world. Examples include electronic payrolls, electronic invoices, and supporting documents for those not required to issue invoices, among other equivalent documents that can be consolidated and consulted on IT platforms by both active and passive tax agents.

This real-time information has led governments to develop innovative technological strategies where IT professionals advance in using tools to verify the authenticity of taxes.

The results of these innovations have brought a significant range of benefits to the administration, where errors are detected within seconds. Therefore, the transparency of information and the accuracy of economic operations are presumed to be genuine.

The benefits of these documents have brought a series of conveniences not only for the tax administration but also for taxpayers. For the Tax Administration, these include ease of tax compliance, improved efficiency, greater transparency, among others. One example of this is the sending of mass emails to those obligated to comply when the data in electronic documents does not match the tax obligations.

Likewise, auditing agents, that is, the human resources, can review information more efficiently through macros and databases, extracting relevant data and detecting alerts for omissions, evaders, and errors by taxpayers, without needing to visit the taxpayer's location for a physical audit. Although it should be noted that audits will still be conducted later, according to the current tax procedure, but with the satisfaction of knowing the exact inaccuracies of the taxes.

For taxpayers, this has facilitated registration processes and improved relationships between clients and suppliers, allowing them to consult electronic documents through the administration's platform to verify services and trade between them. Additionally, it reduces paper costs, which aids environmental sustainability, generating corporate social responsibility initiatives led by the company.

In the end, the constant advancement of technology means the future of tax collection is increasingly linked to digital means. These technologies promise not only to improve the auditing process but also to guarantee total transparency in fiscal transactions, which could eliminate opportunities for tax evasion even more effectively. The automation of processes using AI will also allow for more accurate and rapid audits, taking tax auditing to a new level.