The Development of Taxation through the Digital Economy.

The global interconnection in economic matters has generated a significant impact on emerging countries in Latin America, including Venezuela.

Therefore, the digital economy and e-commerce have emerged as a challenge for the tax administration of these countries, which faces difficulties in the control and collection of taxes related to this new form of economic activity..

Consequently, given this situation, the lack of uniform rules, tax evasion, among others, are a growing problem that directly affects the tax collection of Latin American states.

Consequently, tax legislation should be sought, developed and strengthened to ensure fair and equitable taxation for companies that generate income through digital services.

Taxation in the area of the digital economy and e-commerce has been the subject of global attention, especially with regard to indirect taxes, taking into consideration the clear examples of this trend in commercial transactions of goods and services carried out through digital platforms.