The impact of electronic invoicing on tax evasion: a study of small and medium-sized food service businesses in Bogotá - Colombia
DOI:
https://doi.org/10.64183/jmby6630Keywords:
Transparency, Digital Transformation, Taxation, Electronic Commerce, Electronic invoicing, Tax evasionAbstract
The purpose of this article is to analyze how electronic invoicing has contributed to reducing tax evasion among small restaurant businesses in Bogotá’s Chapinero district between 2020 and 2024. The research was conducted using a qualitative approach and a descriptive documentary design. Both secondary and primary sources of information were utilized, requiring the use of data collection tools that included surveys of selected restaurant service businesses and semi-structured interviews with DIAN officials, in order to obtain a more comprehensive view of the situation. The results provide an understanding of how electronic invoicing has reduced tax evasion. However, gaps still exist on the part of business owners regarding technological challenges, public awareness, training, and the simplification of processes by the tax administration.
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