E-commerce and tax trends in the gastronomic sector in Colombia during COVID-19

Abstract

The article was aimed at characterizing electronic commerce and tax trends in the gastronomic sector in Colombia during Covid-19. The methodology was descriptive, not field experimental, the population was (23) restaurants. The data was collected through a questionnaire, with 18 items with Likert alternatives. The validity of the instrument was obtained through the judgment of 5 experts, and the reliability with the Crombach alpha method, achieving a value of 0.79. The results were tabulated according to the items, and were statistically interpreted by calculating central tendency and standard deviation scores. The results indicate that the gastronomic sector was linked in the context of technological platforms to link to the market during the Covid-19 pandemic, for which it had to assume the process of electronic commerce, they began the technological adaptation, inclusion in networks, coordinating databases to build customer loyalty. It is concluded that they applied the procedures established by the National Tax and Customs Directorate, to adapt to digital trends, assuming tax responsibilities, as a consequence of electronic commerce, which implies the payment of both value-added and industry taxes. trade