The evidence about the ways in which man has exchanged goods and services appears approximately 8,000 years before Christ. What some experts agree, is that during the Neolithic and with the first forms of barter, our ancestors began to resolve a deep conflict that once manifested itself and that remains a central issue in any discussion in a marketing class: the interaction between the needs of consumers and producers.

Although the barter arises as a fundamental factor for the tribes that moved from a nomadic to a sedentary life, they could survive in hostile environments and the emergence of the currency contributed decisively to the improvement of the exchange of goods between heterogeneous communities. We must not be afraid to stress that since these early commercial institutions and the subsequent onset of major means of transportation, the internet is the last great human invention that changed forever the economic dynamics.

For this reason, for three decades, companies have been adapting to new models of commerce that involve strategies in different stages, whose central axis is technology: model development, transport, distribution, merchandising, customer service, and the current interventions of brand positioning in the digital market. This radically changed the channels of interaction between producers and consumers as borders have been opened more than ever, and unlimited possibilities have been given to meet the demand for goods and services, something that until barely half a century ago would have seemed possible only in a novel of Huxley.

With this scenario, the State has evolved through new challenges, such as modifying trade agreements with other countries, reviewing their legal and regulatory systems, and inevitably analyzing tax schemes. This last addition is essential, since taxation can invite or discourage investment and entrepreneurship, not only in respect of the goods and services taxed, fees, national and/or territorial taxes, but also the work performed by the tax administration in the interaction with the economic agents.

Many strategies have been implemented at the global level to improve public policy interventions, specifically in those areas corresponding to improving the technological cohesion of markets. Measures of reduction of tariffs and the implementation of tax benefits have been present in recent years in the regulations, demanded by the unions and by the academy.

For this reason, it is vital that Latin American states begin to evaluate empirically the changes that have occurred in recent years and also those brought by the pandemic, in this way we must look for suitable scenarios so that our countries do not have a greater “positioning lag” within the technological market that ultimately translates into a loss of competitiveness.

In the case of Colombia, the situation is particular since before 2019 there was an index of 8.4 in access to electronic commerce, which is two points below the Latin American average (10.7%) and more than 50 points below the OECD average (61%)[1]. However, post-confinement measurements show that these figures have increased, and it is expected that by 2021 there will be a growth of 27.6% in access to e-commerce, which means that 52.1% of sales made by retailers will be using e-commerce.

From the tax administration, we have worked on tools to promote digital commerce and continue to exercise control, such as the implementation of electronic invoicing and the new Simple Tax Regime, where tools and incentives have been provided to seek promoting commerce every day from a technological environment. One of these measures is the tax discounts applicable on the taxable bases to those income received by means of electronic payments. The introduction of this provision has as its obvious purpose the use of banking for businesses, which at the same time will generate an interesting reduction in the final payment made by taxpayers.

Considering that not all sectors are likely to increase their volume of transactions in this way (even despite e-trade rebound during 2020 due to the global pandemic)[2], since there are economic agents “in a precarious position” who would not have in principle the means to develop strategies to join, it is necessary to begin to review successful experiences and the possibility of transplanting them from or to other legal systems.

Political leaders should evaluate in each legal system the possibility of improving the impact of successful implementations. In the case of taking the Simple Regime experience as an example, to reconsider the discount percentage, the economic activity, or the ability to integrate with other elements of the tax obligation that may be appropriate for the specific experience.

Likewise, it is necessary to bear in mind that, in digital markets that still lack maturity such as those in our region, we must work hand in hand to sustain the trust and reliability of these models. In recent studies, the lack of certainty regarding products or the uncertainty on the State’s ability to defend citizens in the event of being scammed are revealed as fundamental factors for not carrying out electronic operations. These situations impact on the perception of State effectiveness and destroy the relationship with institutions, therefore, beyond the tax dimension, this is an issue that concerns all public powers.

Faced with the need to tax the electronic commerce, a consensus is requested regarding the needs of each position, although it is being discussed in the OECD on specific tax schemes such as the digital tax, representatives and technology spokespersons in countries have been warning of the risks of stifling e-commerce and its consequence on national economies.

On the other hand, it is evident, according to measurements, that some of the sectors less affected by the pandemic are precisely those that develop their operations through electronic platforms, which could be a key factor in the decision and development of the tax model that nations would opt for after achieving herd immunity.

To conclude, the tax experts and officials of the tax authorities use to repeat an old aphorism of Jean Baptiste Colbert, minister of economy of Louis XVI, who described the tax collection work and its difficulties saying, ” the art of collecting taxes is to pluck the goose by getting as many feathers as possible with as few squawks as possible.” Faced with this, it would be good to review the economic reality, the existing budgetary needs and the growth of the platforms and answer the question:  how are we going to pluck this goose?

 Works cited

Colombian Chamber of Electronic Commerce. 2021. E-commerce in 2020 and outlook 2021. Bogota March 2021CBT. Report of the Commission of Experts on Tax Benefits, Colombia.

[1] Colombian Chamber of Electronic Commerce. E-commerce in 2020 and perspectives 2021. Bogota March 2021, page 44

[2] Ibid., 45

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