Smart Tax Compliance Through Digital Transformation In Colombia
VOLUME 22, 2025
The Role of Targeted Infra-popliteal Endovascular Angioplasty to Treat Diabetic Foot Ulcers Using the Angiosome Model: A Systematic Review
VOLUME 6, 2023
Diego Fernando Hernández
Wilson Jesús Caballero Cruz
Abstract
This study analyzes the impact of digital transformation on tax compliance in Colombia, considering the intensive use of electronic documents and tax platforms. The objective was to determine the relationship between digital accounting and the degree of tax compliance perceived by professionals in the sector. A quantitative, non-experimental and cross-sectional methodology was applied using a structured questionnaire of 20 items on a five-point Likert scale, validated by experts and with a Cronbach's alpha of 0.89. The sample was made up of 350 accounting and tax professionals, to whom the instrument was applied between January and June 2025. Exploratory factor analysis identified three main dimensions, while the polynomial regression model and ANOVA confirmed the statistical significance of the relationship. The results show that accounting digitalization has a real, although non-linear impact on improving tax compliance in the Colombian context.
Keywords :
Tax administration, Digital accounting, Smart tax compliance, electronic documents, Digital transformation..
Erin Saricilar
Lecture in accounting. University of Basrah, College of Administration and Economics, Department of Accounting.
Lecture in accounting. University of Basrah, College of Administration and Economics, Department of Accounting.
Abstract
Atherosclerotic disease significantly impacts patients with type 2 diabetes, who often present with recalcitrant peripheral ulcers. The angiosome model of the foot presents an opportunity to perform direct angiosome-targeted endovascular interventions to maximise both wound healing and limb salvage. A systematic review was performed, with 17 studies included in the final review. Below-the-knee endovascular interventions present significant technical challenges, with technical success depending on the length of lesion being treated and the number of angiosomes that require treatment. Wound healing was significantly improved with direct angiosome-targeted angioplasty, as was limb salvage, with a significant increase in survival without major amputation. Indirect angioplasty, where the intervention is applied to collateral vessels to the angiosomes, yielded similar results to direct angiosome-targeted angioplasty. Applying the angiosome model of the foot in direct angiosome-targeted angioplasty improves outcomes for patients with recalcitrant diabetic foot ulcers in terms of primary wound healing, mean time for complete wound healing and major amputation-free survival.
Keywords :
Diabetic foot ulcer, angiosome, angioplasty