La revolución del cumplimiento tributario en América Latina
Abstract
This article explores how Artificial Intelligence (AI), particularly generative AI, is transformingtax compliance in Latin America. Faced with a complex and constantly evolving regulatoryenvironment, organizations are challenged to modernize their tax processes. The paper examines AI applications in automation, predictive analytics, risk monitoring, and strategic decisionmaking, while also highlighting key criteria for selecting technological solutions that align with the fiscal, operational, and regulatory needs of companies in the region. Finally, it addresses the evolving role of tax professionals as strategic contributors empowered by technology.
Fields of Study & Subjects
Taxation and Compliance Studies
Robotic Process Automation Applications
E-Government and Public Services
Publication details
- Journal / source
- Revista de Estudio de Derecho Tributario Contabilidad y Auditoría │Universidad Blas Pascal
- Volume
- 3
- Issue
- 3
- Pages
- 209–221
- Publication date
- 29 January 2026