Value added tax evasion in Colombian digital markets: asymmetries between the digital economy and technological capacity for tax enforcement

Abstract

Tax collection has become a paradigm in the digital economy, generating a substantial and progressive asymmetry between the growth of e-commerce and the technological capabilities of the institutions responsible for tax collection. Therefore, this study attempts to analyze, from a documentary hermeneutic perspective, the existing structural imbalances that generate evasion and avoidance of Value Added Tax (VAT) in digital markets in Colombia, administered by the National Directorate of Taxes and Customs (DIAN). Documentary sources were reviewed between 2016 and 2025, including scientific and academic articles, documentary reports, and legal regulations. The results identify four recurring evasion strategies: non-declaration, under-declaration, splitting of transactions, and the use of non-resident intermediaries. Furthermore, a critical asymmetry is evident between the 20% annual growth of Colombian e-commerce and the lack of algorithmic tools for real-time tax auditing. The comparative context shows that experiences such as the European MOSS or the Chilean and Uruguayan models offer valuable lessons. It is concluded that Colombia requires a comprehensive strategy that combines regulatory reform, technological investment, international cooperation, and tax education to close the digital VAT gap.