Published 2025-09-15
Keywords
- Tax administration, Digital accounting, Smart tax compliance, electronic documents, Digital transformation.
This work is licensed under a Creative Commons Attribution 4.0 International License.
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.