Inteligencia artificial como herramienta de apoyo a la gestión tributaria y la seguridad fiscal: Caso de la Dirección de Impuestos y Aduanas Nacionales en Colombia

Abstract

This document focuses on the application of artificial intelligence (AI) in the National Tax and Customs Directorate (DIAN) of Colombia and its influence on tax management and fiscal security. The DIAN, as a key government entity, plays a fundamental role in the nation's economic balance by supervising tax revenues and preventing tax fraud. The adoption of AI represents a significant transformation, enabling the analysis of tax data in real time, the detection of patterns and the making of informed decisions. The objective of the study focuses on deepening how artificial intelligence has transformed tax management in Colombia, analyzing its impacts, and evidences a vision of its long-term role in fiscal security and the efficiency of the country's tax system.