Dirección de Impuestos y Aduanas Nacionales’s challenges of cross-border e-commerce in 2020’s year

Abstract

E-commerce is a global trend that enables the growth of companies and a country's economy. This is why this article aims to identify the challenges of cross-border e-commerce for Colombian State entities such as the Dirección de Impuestos y Aduanas Nacionales (DIAN) and the Ministerio de Tecnologías de la Información y las Comunicaciones, also known as MinTIC mainly, this does not mean that these are the only entities that should intervene in the development of e-commerce, however the object of this research is focused on these entities because they are the ones that represent the greatest competition in the challenges that e-commerce currently presents in the Colombian State. The methodology is focused on a type of qualitative and descriptive research which allowed to determine that in Colombia there is a need for regulatory consolidation that covers customs, exchange and tax issues, as well as to improve the digital promotion of Mipymes and digital marketing, in order to be clear for those who want to adopt this type of business and open new horizons.