Institutional Evaluation: A Critical Analysis of its Impact and Scope

Abstract

The following systematic review article analyzed the income and supplementary tax collection system for non-resident influencers with significant economic presence in the Colombian digital economy. For this purpose, the development of digital platforms oriented to the commercial activity of influencers at the national (Colombia) and international (Chile, Spain, India) levels was investigated. In addition, the forms of tax regulation at the international level for the commercial activity of influencers. Finally, forms of tax regulation for the Colombian digital economy of non-resident influencers with significant economic presence. Methodologically, the interpretation and quantification of the meanings was based on bibliometrics or so-called scientometrics, for the study of scientific literature. The research design was documentary type, leading to the search, selection, reading, organization, description, analysis and interpretation of data extracted from primary and secondary documentary sources with research phases of systematic review. Several scientific databases were used: international institutional repositories (Universities, Organizations), ebooks, refereed journals (Dialnet, Scielo, Redalyc, Scopus, WOS), with searches in English and Spanish, adopting inclusion/exclusion criteria, search chains with their protocols, systematized and organized according to the research objectives. It had a temporality criterion from 2019 to 2023. The most relevant finding was that the traditional methods for the control of income tax evasion do not work, but rather favor the tax illicit. The conclusion was that the current tax frameworks have the difficulty of taxing the digital economy, because of the non-localization of activities, in addition to the traditional methods of collection. This has a negative impact on the socio-economic level of the country, slowing down its progress due to the lack of investment of budgetary resources generated through taxation.