The new age of tax fiscal control with electronic documents in Colombia

Abstract

Objective: The purpose of this research is to demonstrate the importance that the use of electronic documents has had in the fulfillment of the supervisory function by the State. Method: for this purpose, a methodology based on the qualitative approach was used based on the inductive method, which involved the use of reliable databases and information contained or stored in institutional repositories, specialized journals and high court reports, in application of the documentary review technique. Results: by virtue of this investigative work, it was possible to establish as the main finding that the work of fiscal control in tax matters has been able to be carried out in a more agile, synchronous and precise way with the economic operations of taxpayers in real time, allowing us to have new perspectives for optimizing collection and identifying evaders and fictitious suppliers. Conclusions: the above led to the conclusion that technological advances are essential to adopt better measures that contribute to more effective, efficient and effective tax collection, it being opportune not to lose sight of the fact that phenomena such as the digital divide increase the risk of have tax evasion, which can directly affect and influence the capacity for public investment to guarantee the well-being of the social conglomerate.