Tax Implications for Digital Content Creators in Latin America: A Comparative Study in Five Countries

Nelly Rosario Moreno-Leyva, Lady Cutipa, Percy Morocco, Christian Salazar, Karen Yosio Mamani Monrroy and Lorena Martinez-Soto

Journal of Tax Reform, 2025, vol. 11, issue 2, 267-281

Abstract: 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.

Keywords: taxation; tax systems; Latin America; compliance; phenomenological approach; digital content creators (search for similar items in EconPapers)
JEL-codes: H26 K34 L86 M38 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:aiy:jnljtr:v:11:y:2025:i:2:p:267-281

DOI: 10.15826/jtr.2025.11.2.201

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