Tax Implications for Digital Content Creators in Latin America: A Comparative Study in Five Countries
The article analyzes the dynamics between the institutional systems represented by tax systems and digital content creators. It was developed to answer the following question: What are the fiscal implications faced by digital content creators in Bolivia, Peru, Mexico, Colombia and Argentina? The obj...
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| Formato: | Artículo |
| Lenguaje: | inglés |
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2025
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| Acceso en línea: | Enlace permanente (DOI o Handle) Enlace permanente (DOI o Handle) |
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| author | Moreno Leyva, Nelly Rosario Cutipa, Lady Morocco, Percy Salazar, Christian Mamani Monrroy, Karen Yosio Martinez-Soto, Lorena |
| author_browse | Cutipa, Lady Mamani Monrroy, Karen Yosio Martinez-Soto, Lorena Moreno Leyva, Nelly Rosario Morocco, Percy Salazar, Christian |
| author_facet | Moreno Leyva, Nelly Rosario Cutipa, Lady Morocco, Percy Salazar, Christian Mamani Monrroy, Karen Yosio Martinez-Soto, Lorena |
| author_sort | Moreno Leyva, Nelly Rosario |
| collection | Producción científica |
| description | The article analyzes the dynamics between the institutional systems represented by tax systems and digital content creators. It was developed to answer the following question: What are the fiscal implications faced by digital content creators in Bolivia, Peru, Mexico, Colombia and Argentina? The objective was to identify the publications in which scientific production on this topic is concentrated and to establish the fiscal implications for digital content creators, focusing on regulatory frameworks, compliance and taxation. A comparative analysis was carried out between the countries under study, using a qualitative phenomenological approach, with documentary analysis of regulations, laws and interviews with tax specialists in the regions studied. The results revealed significant disparities between the countries studied. Countries such as Peru and Mexico have regulatory frameworks adapted to digital content activities. Peru applies a tax rate of 8% and 29.5% for sporadic and permanent activities respectively. Mexico has progressive rates and IRS withholdings ranging from 1% to 20%. Bolivia and Argentina have a less specific regulatory framework that limits compliance. Colombia stands out for its efficiency in taxation through its technological tools, but the regulation of non-resident taxpayers presents challenges. It is concluded that this work contributes to the tax area insofar as it compares the way in which Latin American countries are facing the phenomenon of taxation in the digital economy. Additionally, it offers timely information to the business sector so that they can manage strategies and policies that have an impact on the creation of economic, social and environmental values. |
| format | Article |
| id | oai:cris.upeu.edu.pe:20.500.15037/1079 |
| institution | UPeU |
| language | English |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
| record_format | dspace |
| spelling | oai:cris.upeu.edu.pe:20.500.15037/10792026-11-02T22:00:04ZTax Implications for Digital Content Creators in Latin America: A Comparative Study in Five CountriesMoreno Leyva, Nelly RosarioCutipa, LadyMorocco, PercySalazar, ChristianMamani Monrroy, Karen YosioMartinez-Soto, LorenaThe article analyzes the dynamics between the institutional systems represented by tax systems and digital content creators. It was developed to answer the following question: What are the fiscal implications faced by digital content creators in Bolivia, Peru, Mexico, Colombia and Argentina? The objective was to identify the publications in which scientific production on this topic is concentrated and to establish the fiscal implications for digital content creators, focusing on regulatory frameworks, compliance and taxation. A comparative analysis was carried out between the countries under study, using a qualitative phenomenological approach, with documentary analysis of regulations, laws and interviews with tax specialists in the regions studied. The results revealed significant disparities between the countries studied. Countries such as Peru and Mexico have regulatory frameworks adapted to digital content activities. Peru applies a tax rate of 8% and 29.5% for sporadic and permanent activities respectively. Mexico has progressive rates and IRS withholdings ranging from 1% to 20%. Bolivia and Argentina have a less specific regulatory framework that limits compliance. Colombia stands out for its efficiency in taxation through its technological tools, but the regulation of non-resident taxpayers presents challenges. It is concluded that this work contributes to the tax area insofar as it compares the way in which Latin American countries are facing the phenomenon of taxation in the digital economy. Additionally, it offers timely information to the business sector so that they can manage strategies and policies that have an impact on the creation of economic, social and environmental values.Articlehttps://doi.org/10.15826/jtr.2025.11.2.20110.15826/jtr.2025.11.2.201https://hdl.handle.net/20.500.15037/1079W4411816256enJournal of Tax Reform2412-88722414-94972025-06-032026-06-13T09:45:34Z2026-06-13T09:45:34Z |
| spellingShingle | Moreno Leyva, Nelly Rosario Cutipa, Lady Morocco, Percy Salazar, Christian Mamani Monrroy, Karen Yosio Martinez-Soto, Lorena Tax Implications for Digital Content Creators in Latin America: A Comparative Study in Five Countries |
| title | Tax Implications for Digital Content Creators in Latin America: A Comparative Study in Five Countries |
| title_full | Tax Implications for Digital Content Creators in Latin America: A Comparative Study in Five Countries |
| title_fullStr | Tax Implications for Digital Content Creators in Latin America: A Comparative Study in Five Countries |
| title_full_unstemmed | Tax Implications for Digital Content Creators in Latin America: A Comparative Study in Five Countries |
| title_short | Tax Implications for Digital Content Creators in Latin America: A Comparative Study in Five Countries |
| title_sort | tax implications for digital content creators in latin america a comparative study in five countries |
| url | https://doi.org/10.15826/jtr.2025.11.2.201 https://hdl.handle.net/20.500.15037/1079 |
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