Improving levels of voluntary (or induced) compliance with tax obligations requires strengthening the fight against tax fraud while making it easier for taxpayers to comply with their tax obligations at the lowest possible cost. The facilitation implies having good information and assistance services, but also that all areas of the…

Colombians are very proud of the recent advances in electronic invoicing. We have ceased to be one of the economies that lagged behind the leaders of the region. The concept of electronic invoicing is evolving to a broader one, which is that of the electronic invoice system. It comprises the…

Given the pandemic situation that our country is currently experiencing, it is evident the need to accelerate the digitalization of the operations carried out by the Tax Administration and the reduction of costs for both the taxpayer and the Administration, thereby seeking to mitigate the loss of collection. The innovation…

Introduction In the digital economy, virtual platforms are fundamental pieces and should be considered key contributors to the tax compliance of users and others intervening in them. The OECD has issued very interesting technical documents on the tax use of such platforms and, for its part, the European Council has…

We are entering a new paradigm, in which new technologies have modified traditional financial models, where the DeFi Model [1](Decentralized Finance Model) begun to modify basic macroeconomic applications. In this new finance model, the general rule is decentralization and self-regulation by the so-called “crypto market”. It is important to note…

One of the main barriers to achieving the competitiveness and productivity of companies in Colombia is the labor and business informality, which are configured when workers and firms operate evading regulation (Hamann-Salcedo & Mejia, 2013). In Colombia, according to CONPES document No. 3956 of 2019, out of 4 microenterprises, 3…

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