Estado del arte sobre las herramientas tecnológicas en contra del fraude fiscal en los impuestos a la renta y al valor agregado (IVA) bajo la administración de la DIAN en Colombia

Abstract

In this research, a systematic review was conducted of the technologies and technological tools applicable to the prevention and detection of tax fraud in income taxes and value-added tax (VAT) under the administration of DIAN in Colombia. Firstly, the Tax Structure in Colombia was linked. Likewise, Technologies to prevent and detect tax fraud at both global and national levels were addressed. Consequently, a Dashboard was developed through bibliometric mapping, the systematization of information, and technological characterization. The identified problem is the need for new technologies to prevent and detect this crime, leveraging current technological tools. The PRISMA methodology was applied, defining 26 keywords based on reliable sources and specific search equations. This research identified five relevant technologies for preventing and detecting tax fraud in income and VAT: Big Data, Blockchain, Cloud Computing, Artificial Intelligence (AI), Internet of Things (IoT), Machine Learning, and Robotic Process Automation (RPA), along with technological tools like electronic invoicing. However, the implementation of these technologies has not been sufficient to reduce individual income tax evasion, which has increased by an average of 2.28 percentage points annually between 2015 and 2021, representing approximately 91 billion Colombian pesos per year.