Tax Systems and the evolution of the digital economy in LATAM

This paper starts from the premise that business models have been evolving more intensely in recent years, creating new ways of trading goods and services, but since technological development and innovation in this field and the scope of these technologies in the population it has been massive, it is that these ventures are transforming to be more digital every day, ranging from a streaming service that used to occupy a seat in a cinema, to the exchange of currency on a platform, which before was done by attending to a bank or exchange house. The problem with this change is that not all tax systems have evolved with the same intensity, and it is likely that in the economies of many countries, indeterminate and uncontrollable tax evasion and avoidance is taking place up to now. For the collection of information, a survey was used that seeks to determine the level of evolution of the tax systems of Peru and Chile, the sample taken is non-probabilistic and considers companies that have at least the median range in their countries of origin. The research is applied, cross-sectional and descriptive. It is concluded that the advance of electronic businesses in the study area has been registering significant growth, with more than 61% possibilities, which generates higher income that is subject to taxation. Likewise, electronic commerce has had a much more relevant growth with 87% progress, which puts pressure on the current tax system so that it can implement greater tax collection measures.