Sistemas de administración tributaria digital: Una revisión de la literatura en Scopus (2012-2022)
DOI:
https://doi.org/10.51252/rcsi.v3i2.525Palabras clave:
big data, blockchain, digitalización, sistemas de informaciónResumen
El estudio analizó el uso de tecnologías avanzadas en la gestión fiscal y financiera en instituciones públicas, con énfasis en la implementación de herramientas tecnológicas y los desafíos asociados. A través de una revisión sistemática de 17 artículos científicos indexados en Scopus (2012-2022), se identificaron tecnologías como Blockchain, Sistemas de Información Geográfica (GIS), Big Data, IoT y redes neuronales, destacando su impacto en la eficiencia operativa, la recaudación de impuestos y la detección de fraudes. Los resultados revelan que estas tecnologías han mejorado la automatización de procesos, la toma de decisiones y la seguridad financiera, mientras que la digitalización de procesos aduaneros y fiscales ha optimizado la recolección de datos y la eficiencia presupuestaria. Sin embargo, persisten desafíos en términos de recursos técnicos, interoperabilidad de sistemas y seguridad de los datos. El éxito de la implementación de estas tecnologías depende en gran medida de la capacidad de las instituciones para modernizar sus sistemas existentes y adaptarse a los avances tecnológicos. En conclusión, las tecnologías emergentes ofrecen una oportunidad considerable para transformar la gestión fiscal y financiera en el sector público, aunque será necesario seguir abordando los retos para maximizar su potencial impacto.
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Derechos de autor 2023 Jonatan Jesus Cardenas-López
Esta obra está bajo una licencia internacional Creative Commons Atribución 4.0.
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