Integración de tecnologías digitales en sistemas tributarios: revisión de estrategias para la mejora de la recaudación de impuesto
DOI:
https://doi.org/10.51252/rcsi.v6i1.691Palabras clave:
digitalización tributaria, impuesto predial, recaudación de impuestos, sistemas fiscales municipales, tecnologías de la información, ciberseguridad, inteligencia artificial, Laravel, monitoreo continuo, transformación digital.Resumen
Este estudio presenta una revisión sistemática exploratoria sobre la aplicación de tecnologías digitales en los sistemas tributarios municipales, con énfasis en estrategias orientadas a mejorar la recaudación del impuesto predial y otros tributos locales. A partir del análisis de 28 artículos científicos indexados en Scopus entre 2020 y 2025, se identificaron avances significativos en la automatización de funciones tributarias, la implementación de plataformas digitales de gestión fiscal, y el uso de herramientas analíticas para la toma de decisiones. La evidencia recopilada sugiere que tecnologías como los sistemas de información geográfica (SIG), los portales tributarios inteligentes, el blockchain y los sistemas interoperables han incrementado la eficiencia recaudatoria y reducido la evasión fiscal. Además, se destacan beneficios intangibles como la mejora en la transparencia institucional y la percepción ciudadana sobre la administración tributaria. No obstante, la revisión también pone en relieve desafíos persistentes de índole técnica, normativa y organizacional que condicionan el éxito de la transformación digital. Se concluye que la integración tecnológica en el ámbito fiscal municipal requiere un enfoque estratégico y adaptativo, sustentado en capacidades institucionales, marcos legales claros y participación ciudadana activa.
Descargas
Citas
Abu-Silake, S. A., Alshurafat, H., Alaqrabawi, M., & Shehadeh, M. (2024). Exploring the key factors influencing the actual usage of digital tax platforms. Discover Sustainability, 5(1), 88. https://doi.org/10.1007/s43621-024-00241-2
Adetumi Adewumi, Somto Emmanuel Ewim, Ngodoo Joy Sam-Bulya, & Olajumoke Bolatito Ajani. (2024). Strategic innovation in business models: Leveraging emerging technologies to gain a competitive advantage. International Journal of Management & Entrepreneurship Research, 6(10), 3372–3398. https://doi.org/10.51594/ijmer.v6i10.1639
Anomah, S., Ayeboafo, B., Aduamoah, M., & Agyabeng, O. (2024). Blockchain technology integration in tax policy: Navigating challenges and unlocking opportunities for improving the taxation of Ghana’s digital economy. Scientific African, 24, e02210. https://doi.org/10.1016/j.sciaf.2024.e02210
Bassey, E., Mulligan, E., & Ojo, A. (2022). A conceptual framework for digital tax administration - A systematic review. Government Information Quarterly, 39(4), 101754. https://doi.org/10.1016/j.giq.2022.101754
Belda, I. (2021). The complex relation between software and taxation: three aspects for consideration. Cronica Tributaria, 3(180), 11–29. https://doi.org/10.47092/CT.21.3.1
Bellon, M., Dabla-Norris, E., Khalid, S., & Lima, F. (2022). Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru. Journal of Public Economics, 210, 104661. https://doi.org/10.1016/j.jpubeco.2022.104661
Ben Youssef, A., & Dahmani, M. (2024). Assessing the Impact of Digitalization, Tax Revenues, and Energy Resource Capacity on Environmental Quality: Fresh Evidence from CS-ARDL in the EKC Framework. Sustainability Switzerland, 16(2). https://doi.org/10.3390/su16020474
Boell, S. K., & Cecez-Kecmanovic, D. (2015). On being ‘Systematic’ in Literature Reviews in IS. Journal of Information Technology, 30(2), 161–173. https://doi.org/10.1057/jit.2014.26
Cabrera Cabrera, O. S. (2017). Aspectos tributarios de las plataformas digitales en Colombia: actualidad y retos. Revista de Derecho Fiscal, 10, 85–101. https://doi.org/10.18601/16926722.n10.06
Carrera-Rivera, A., Ochoa, W., Larrinaga, F., & Lasa, G. (2022). How-to conduct a systematic literature review: A quick guide for computer science research. MethodsX, 9, 101895. https://doi.org/10.1016/j.mex.2022.101895
Chowdhury, M. M., Aktar, K., Rahman, M. T., Hassan, M. R., Islam, M. S., & Arafat, A. B. M. Y. (2025). Assessing Behavioral Intention to Adopt Online Tax Return in Bangladesh. Journal of Computer Science, 21(2), 212–222. https://doi.org/10.3844/jcssp.2025.212.222
David, A., Yigitcanlar, T., Desouza, K., Li, R. Y. M., Cheong, P. H., Mehmood, R., & Corchado, J. (2024). Understanding local government responsible AI strategy: An international municipal policy document analysis. Cities, 155, 105502. https://doi.org/10.1016/j.cities.2024.105502
De Aquino, A. C. B., Lino, A. F., & de Azevedo, R. R. (2022). The embeddedness of digital infrastructures for data collection by the Courts of Accounts. Revista Contabilidade E Financas, 33(88), 46–62. https://doi.org/10.1590/1808-057x202111600
Djinarto, B., Suhartono, S., Hadi, S., Setyadji, S., & Nickalus, J. (2024). Reforming Tax Law Enforcement: The Role of Core Tax Administration System Digitalization and the Ultimum Remedium Principle. Journal of Law and Legal Reform, 5(4), 1977–2012. https://doi.org/10.15294/jllr.v5i4.4297
Dmytryk, O., Kobylnik, D., Kotenko, A., Sereda, O., & Isaiev, A. (2022). Improving the governance and legal framework for implementing financial and fiscal innovation in a digitalized environment. Eastern European Journal of Enterprise Technologies, 5(13–119), 108–116. https://doi.org/10.15587/1729-4061.2022.265780
Gkoni, I., Rigou, M., Thanasas, G., & Balaskas, S. (2024). Digital Transformation of EU Customs: eCommerce VAT Legislation and a Proposed Customs Clearance Application. Emerging Science Journal, 8(1), 341–354. https://doi.org/10.28991/ESJ-2024-08-01-024
Guo, Y., Shan, Z., & Zou, T. (2022). Taxation strategies for the governance of digital business model—An example of China. Frontiers in Psychology, 13. https://doi.org/10.3389/fpsyg.2022.1013228
Harkushenko, O. N. (2022). Prospects of VAT Administration Improvement in Digitalized World: Analytical Review. Journal of Tax Reform, 8(1), 6–24. https://doi.org/10.15826/jtr.2022.8.1.105
Hernandez Aros, L., Bustamante Molano, L. X., Gutierrez-Portela, F., Moreno Hernandez, J. J., & Rodríguez Barrero, M. S. (2024). Financial fraud detection through the application of machine learning techniques: a literature review. Humanities and Social Sciences Communications, 11(1), 1130. https://doi.org/10.1057/s41599-024-03606-0
Hesami, S., Jenkins, H., & Jenkins, G. P. (2024). Digital Transformation of Tax Administration and Compliance: A Systematic Literature Review on E-Invoicing and Prefilled Returns. Digital Government: Research and Practice, 5(3), 1–20. https://doi.org/10.1145/3643687
Hrebenozhko, R., & Melnyk, V. (2024). Innovative technologies in fiscal policy as a driver of digital transformations of the Ukrainian economy. Periodicals of Engineering and Natural Sciences, 12(4), 661–672. https://doi.org/10.21533/pen.v12.i4.265
Hrytsenko, L., Zakharkina, L., Zakharkin, O., Novikov, V., & Chukhno, R. (2022). The impact of digital transformations on the transparency of financial- economic relations and financial security of Ukraine. Financial and Credit Activity Problems of Theory and Practice, 3(44), 167–175. https://doi.org/10.55643/fcaptp.3.44.2022.3767
Ivanova, S., Kuznetsov, A., Zverev, R., & Rada, A. (2023). Artificial Intelligence Methods for the Construction and Management of Buildings. Sensors, 23(21), 8740. https://doi.org/10.3390/s23218740
Jedlička, V. (2021). The use of international tax planning in subsidiaries from the financial and ict sectors in the Czech Republic. E A M Ekonomie A Management, 24(1), 182–196. https://doi.org/10.15240/TUL/001/2021-1-012
Joukhadar, G., Jiang, R., Harrington, K., & Thorogood, A. (2023). Promoting Digital Innovation for Sustainability in the Public Sector. Communications of the Association for Information Systems, 53, 240–277. https://doi.org/10.17705/1CAIS.05310
Kirova, E. A., Karp, M. V., Samodelko, L. S., & Zakharova, A. V. (2024). Innovative Development of tax Administration in Russia. Finance Theory and Practice, 28(1), 85–97. https://doi.org/10.26794/2587-5671-2024-28-1-85-97
Kokina, J., Blanchette, S., Davenport, T. H., & Pachamanova, D. (2025). Challenges and opportunities for artificial intelligence in auditing: Evidence from the field. International Journal of Accounting Information Systems, 56, 100734. https://doi.org/10.1016/j.accinf.2025.100734
Križanović, J., Pivac, D., Tomić, H., & Mastelić-Ivić, S. (2021). Review of Land Administration Data Dissemination Practices: Case Study on Four Different Land Administration System Types. Land, 10(11), 1175. https://doi.org/10.3390/land10111175
Lafioune, N., Poirier, E. A., & St-Jacques, M. (2024). Managing urban infrastructure assets in the digital era: challenges of municipal digital transformation. Digital Transformation and Society, 3(1), 3–22. https://doi.org/10.1108/DTS-02-2023-0010
Livert, F., Osorio, C., & Acuña, J. (2022). Does reducing municipal taxes work to increase revenue and reduce inequality at the metropolitan level? Evidence from Santiago de Chile. Regional Science Policy & Practice, 14(6), 322–344. https://doi.org/10.1111/rsp3.12606
Munn, Z., Peters, M. D. J., Stern, C., Tufanaru, C., McArthur, A., & Aromataris, E. (2018). Systematic review or scoping review? Guidance for authors when choosing between a systematic or scoping review approach. BMC Medical Research Methodology, 18(1), 143. https://doi.org/10.1186/s12874-018-0611-x
Nastiti, P. K. Y., Damayanti, T. W., Rita, M. R., & Supramono, S. (2025). Role of business sustainability, patriotism of business actors, and digital transformation in increasing MSME tax compliance. Cogent Business and Management, 12(1). https://doi.org/10.1080/23311975.2025.2459328
Noamna, S., & Kiattisin, S. (2020). A conceptual model of E-Commerce taxation using a circular model for E-Commerce sustainability. Journal of Mobile Multimedia, 16(1–2), 103–130. https://doi.org/10.13052/jmm1550-4646.16126
Okoli, C., & Schabram, K. (2010). A Guide to Conducting a Systematic Literature Review of Information Systems Research. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.1954824
Oreku, G. S. (2021). Application of digital technology in enhancing tax revenue collection: the case of micro businesses in Tanzania. Journal of Tax Reform, 7(2), 173–192. https://doi.org/10.15826/jtr.2021.7.2.097
Petcu, M. A., Sobolevschi-David, M.-I., & Curea, S. C. (2024). Integrating Digital Technologies in Sustainability Accounting and Reporting: Perceptions of Professional Cloud Computing Users. Electronics Switzerland, 13(14). https://doi.org/10.3390/electronics13142684
Petticrew, M., & Roberts, H. (2006). Systematic Reviews in the Social Sciences. Wiley. https://doi.org/10.1002/9780470754887
Remlein, M., Jastrzębowski, A., & Obrzeżgiewicz, D. (2022). The impact of legislation on the development of accounting digitisation in Poland | Wpływ legislacji na rozwój cyfryzacji rachunkowości w Polsce. Zeszyty Teoretyczne Rachunkowosci, 46(4), 115–127. https://doi.org/10.5604/01.3001.0016.1305
Restrepo-Carmona, J. A., Escobar, C. A., Sierra-Pérez, J., Vásquez, R. E., Zuluaga, J. C., Villamil, R. M., Morales, O., Hurtado, Á. M., Flórez, D. A., Gómez, M. S., Londoño, L., & Gómez, G. (2024). The Design of a Strategic Platform for the Smart Supervision of Public Expenditure for Colombia in the Context of Society 5.0. Urban Science, 8(3). https://doi.org/10.3390/urbansci8030117
Rossikhina, H., Kobylnik, D., Rossikhin, V., Biriuk, D., & Rusnak, A. (2025). Modelling the financial system efficiency under digital transformation of tax policy: Economic perspective. Financial and Credit Activity Problems of Theory and Practice, 1(60), 249–258. https://doi.org/10.55643/fcaptp.1.60.2025.4588
Rufasto, A. M., Lucumí, N. P. R., & Rodríguez, V. H. P. (2024). SIRE: Catalyst for Improvements in Accounting and Tax Processes. Journal of Ecohumanism, 3(7), 928–937. https://doi.org/10.62754/joe.v3i7.4259
Serrano Antón, F. (2021). Artificial Intelligence and Tax Administration: Strategy, Applications and Implications, with Special Reference to the Tax Inspection Procedure. World Tax Journal, 13(4), 241–251. https://doi.org/10.59403/bcs8j9
Sijabat, R. (2020). Analysis of e-government services: A study of the adoption of electronic tax filing in Indonesia. Jurnal Ilmu Sosial Dan Ilmu Politik, 23(3), 179–197. https://doi.org/10.22146/jsp.52770
Sobotovičová, Š., & Blechová, B. (2021). Perception of business entities towards digitization of tax administration in the Czech Republic. E A M Ekonomie A Management, 24(3), 208–223. https://doi.org/10.15240/TUL/001/2021-3-012
Vasconcelos Nascimento, L. D., Caetano da Silva, P., Diaz, D. J., & Belbute Peres, C. (2023). Application models for a fiscal blockchain: The Brazilian tax system. Journal of Technology Management & Innovation, 18(3), 19–30. https://doi.org/10.4067/S0718-27242023000300019
Wang, Y. (2025). Street-level bureaucracy meets Big Data: The moral economy of taxation in China in the digital age. Big Data and Society, 12(1). https://doi.org/10.1177/20539517251321751
Zhang, Q., & She, J. (2024). Digital transformation and corporate tax avoidance: An analysis based on multiple perspectives and mechanisms. Plos One, 19(9 Septembe). https://doi.org/10.1371/journal.pone.0310241
Zichová, T. (2022). Visual Interface Design Innovation: Citizens’ Perception of Financial Administration Applications. Acta Informatica Pragensia, 11(1), 1–14. https://doi.org/10.18267/j.aip.160
Descargas
Publicado
Cómo citar
Número
Sección
Licencia
Derechos de autor 2026 Jonatan Jesus Cárdenas-López
Esta obra está bajo una licencia internacional Creative Commons Atribución 4.0.
Los autores retienen sus derechos:
a. Los autores retienen sus derechos de marca y patente, y tambien sobre cualquier proceso o procedimiento descrito en el artículo.
b. Los autores retienen el derecho de compartir, copiar, distribuir, ejecutar y comunicar públicamente el articulo publicado en la Revista Científica de Sistemas e Informática (RCSI) (por ejemplo, colocarlo en un repositorio institucional o publicarlo en un libro), con un reconocimiento de su publicación inicial en la RCSI.
c. Los autores retienen el derecho a hacer una posterior publicación de su trabajo, de utilizar el artículo o cualquier parte de aquel (por ejemplo: una compilación de sus trabajos, notas para conferencias, tesis, o para un libro), siempre que indiquen la fuente de publicación (autores del trabajo, revista, volumen, número y fecha).
