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Inteligencia artificial y reforma digital tributaria en América Latina: hacia una gobernanza fiscal inteligente

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dc.contributor.authorCarrillo Noguera, Nasly
dc.contributor.authorOlivera Pineda, Paola Andrea
dc.contributor.authorVillasmil Molero, Milagros del Carmen
dc.date.accessioned2026-05-28T20:50:02Z
dc.date.issued2025
dc.description.abstractenglishDigital tax transformation in Latin America faces key challenges and opportunities, especially with the integration of artificial intelligence into fiscal management. This systematic review analyzes studies, reports and literature published between 2015 and 2025 on the application of artificial intelligence in tax administration, with a comparative focus on experiences such as Peru and Colombia. More than 50 academic and official sources were consulted using Scopus, Google Scholar, Dialnet, and institutional repositories. Results highlight progress in automation, electronic invoicing, fraud detection and taxpayer assistance; however, barriers such as algorithmic biases, cybersecurity, talent gaps and internal resistance persist. The importance of strengthening citizen trust and the ethical framework is discussed. Recommendations for Colombia are offered, and future research lines are proposed to consolidate data governance and efficient tax collection.eng
dc.format.extent17 p.
dc.format.mimetypeapplication/pdfspa
dc.identifier.citationCarrillo Noguera, N., Olivera Pineda, P. A., & Villasmil Molero, M. del C. (2025). Inteligencia artificial y reforma digital tributaria en América Latina: Hacia una gobernanza fiscal inteligente. Accounting and Management Research, 4, 17. https://doi.org/10.22209/amr.v4a06.2025
dc.identifier.doi10.22209/amr.v4a06.2025
dc.identifier.issn2805-8658 (En línea)spa
dc.identifier.urihttps://repositorio.uniremington.edu.co/handle/123456789/9666
dc.language.isospa
dc.publisherCorporación Universitaria Remingtonspa
dc.publisher.facultyFacultad de Ciencias Contablesspa
dc.publisher.placeMedellín
dc.rightsDerechos Reservados - Corporación Universitaria Remington, 2026spa
dc.rights.accessrightsinfo:eu-repo/semantics/openAccessspa
dc.rights.coarhttp://purl.org/coar/access_right/c_abf2spa
dc.rights.licenseAtribución-NoComercial-CompartirIgual 4.0 Internacional (CC BY-NC-SA 4.0)spa
dc.rights.urihttps://creativecommons.org/licenses/by-nc-sa/4.0/spa
dc.subjectInteligencia artificialspa
dc.subjectTributación digitalspa
dc.subjectRecaudación fiscalspa
dc.subjectAmérica Latinaspa
dc.subjectAuditoría tributariaspa
dc.subjectÉtica fiscalspa
dc.subjectTransformación digitalspa
dc.subjectArtificial intelligenceeng
dc.subjectDigital taxationeng
dc.subjectTax collectioneng
dc.subjectLatin Americaeng
dc.subjectTax auditeng
dc.subjectTax ethicseng
dc.subjectDigital transformationeng
dc.titleInteligencia artificial y reforma digital tributaria en América Latina: hacia una gobernanza fiscal inteligentespa
dc.titleArtificial intelligence and digital tax reform in Latin America: towards smart fiscal governanceeng
dc.typeArtículo de revistaspa
dc.type.coarhttp://purl.org/coar/resource_type/c_6501spa
dc.type.coarversionhttp://purl.org/coar/version/c_970fb48d4fbd8a85spa
dc.type.contentTextspa
dc.type.driverinfo:eu-repo/semantics/articlespa
dc.type.localArtículo de revisiónspa
dc.type.redcolhttp://purl.org/redcol/resource_type/ARTspa
dc.type.versioninfo:eu-repo/semantics/publishedVersionspa
dspace.entity.typePublicationspa

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