Regulación tributaria para los comerciantes de criptomonedas en Barranquilla
Cargando...
Fecha
2025
Autores
Villazon Del Rio, Osvaldo David
Cabeza Marchena, Carlos José
Título de la revista
ISSN de la revista
Título del volumen
Editor
Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
Este estudio analiza la regulación y el impacto de las criptomonedas en el sistema
tributario colombiano, destacando los desafíos fiscales, las oportunidades
tecnológicas y las estrategias internacionales que pueden aplicarse al contexto
nacional. Se identificó que la falta de un marco normativo claro genera vacíos
legales que facilitan la evasión y elusión fiscal, afectando la estabilidad económica
y la recaudación de impuestos. A través de un análisis comparativo, se exploraron
diversos modelos regulatorios internacionales y su aplicabilidad en Colombia. Se
destacó la importancia de adoptar tecnologías como blockchain y auditorías
digitales para mejorar la trazabilidad y transparencia en las transacciones con
criptoactivos. Además, se subrayó la necesidad de definir claramente la naturaleza
jurídica de estos activos para evitar incertidumbres en su fiscalización.
Los resultados muestran que, aunque Colombia ha dado algunos pasos hacia la
regulación de las criptomonedas, aún enfrenta desafíos significativos. La
cooperación internacional y la armonización de normativas entre países podrían
facilitar la gestión tributaria de estos activos en el comercio global. Se sugiere la
implementación de incentivos fiscales para fomentar la declaración voluntaria de
criptoactivos y así aumentar la formalización del mercado. En conclusión, esta
investigación resalta la necesidad de regulaciones precisas para equilibrar la
innovación financiera con la seguridad jurídica, asegurando que Colombia pueda
adaptarse al dinamismo del ecosistema digital y mejorar su capacidad de
recaudación fiscal.
This study analyzes the regulation and impact of cryptocurrencies on the Colombian tax system, highlighting fiscal challenges, technological opportunities, and international strategies that can be applied to the national context. It was identified that the lack of a clear regulatory framework creates legal gaps that facilitate tax evasion and avoidance, affecting economic stability and tax revenue. Through a comparative analysis, various international regulatory models and their applicability in Colombia were explored. The study emphasized the importance of adopting technologies such as blockchain and digital audits to enhance the traceability and transparency of cryptocurrency transactions. Additionally, it underscored the need to clearly define the legal nature of these assets to avoid uncertainties in their taxation. The results show that while Colombia has taken steps towards cryptocurrency regulation, significant challenges remain. International cooperation and regulatory harmonization among countries could facilitate the tax management of these assets in global trade. Implementing tax incentives to encourage voluntary cryptocurrency declarations could increase market formalization. In conclusion, this research highlights the need for precise regulations to balance financial innovation with legal security, ensuring that Colombia can adapt to the dynamics of the digital ecosystem and improve its tax collection capacity.
This study analyzes the regulation and impact of cryptocurrencies on the Colombian tax system, highlighting fiscal challenges, technological opportunities, and international strategies that can be applied to the national context. It was identified that the lack of a clear regulatory framework creates legal gaps that facilitate tax evasion and avoidance, affecting economic stability and tax revenue. Through a comparative analysis, various international regulatory models and their applicability in Colombia were explored. The study emphasized the importance of adopting technologies such as blockchain and digital audits to enhance the traceability and transparency of cryptocurrency transactions. Additionally, it underscored the need to clearly define the legal nature of these assets to avoid uncertainties in their taxation. The results show that while Colombia has taken steps towards cryptocurrency regulation, significant challenges remain. International cooperation and regulatory harmonization among countries could facilitate the tax management of these assets in global trade. Implementing tax incentives to encourage voluntary cryptocurrency declarations could increase market formalization. In conclusion, this research highlights the need for precise regulations to balance financial innovation with legal security, ensuring that Colombia can adapt to the dynamics of the digital ecosystem and improve its tax collection capacity.
Descripción
Palabras clave
Evasión y elusión fiscal, Criptomonedas, Normativa fiscal, Blockchain, Impuesto sobre la renta, Base gravable
