New Sources of Revenue: By taxing activities that previously escaped the traditional system (such as online advertising sales, digital intermediation services, and user data sales), governments gain a new and growing source of revenue.

Public Service Financing: These additional revenues can be used to strengthen public finances and essential services such as education, health, and infrastructure.

Response to New Business Models: Current tax systems were designed in a non-digital era. Taxing the digital economy is an effort to modernize the rules and ensure that they remain effective and fair in the context of globalization and digitization.

Countering tax Base Erosion and Profit Shifting (BEPS): Many of these measures are aligned with international efforts (such as the OECD’s BEPS Project) to limit tax evasion and avoidance by multinational companies, preventing them from shifting their profits to low- or no-tax jurisdictions.

Regulatory clarity: Establishing a specific tax framework for the digital economy provides greater clarity and legal certainty for both taxpayers and tax administrations.

Reducing Tax Avoidance: Closing loopholes that allow digital companies to artificially reduce their tax burden promotes greater effectiveness and fairness in tax collection.

Current Account: Centralizes information on returns, payments, and collections.

Enforced tax collection: Module for the enforcement and administration of tax debts.

Electronic Tax Address: Official channel of communication with taxpayers.

Access Control: Manages access permissions throughout the system.

Audit: Tools for auditing logs and operations.

Security: System security layer.

Monitoring: Tracking of system activities and performance.

Parametrization: Configurations and adjustments to system rules.

Reports: Module for extracting management and operational reports.