Rosario Violeta Grijalva-Salazar
Due to the speed of communication transmission between people in a globalized world, companies are currently facing the demands of a rapidly changing and evolving market on an international level. Companies must react quickly to such changes in market conditions and demands in this context. This research seeks to have a better control of electronic taxation in Latin America taking into account the Scopus and Redalyc databases between 2013 and 2020. In addition, the formulation of questions had to be done General problem: What are the evidences of electronic taxation in Latin America in the Scopus and Redalyc databases between 2013 and 2020? Specific problems: In what scientific journals has the evidence of e-taxation in Latin America been published in the Scopus and Redalyc database? In what has the evidence of etaxation in Latin America been generated in the Scopus and Redalyc database? With what methodological approach was research conducted that the evidence of e-taxation in Latin America in the Scopus and Redalyc database? What are the conclusions of e-taxation in Latin America in the Scopus and Redalyc database? What are the conclusions of e-taxation in Latin America in the Scopus and Redalyc database? Taking into account the formulation of the problems, we proceeded to carry out a systematic review in the Scopus and Redalyc databases, searching for "electronic taxation" and "electronic taxes". 6,693 initial records were found, obtaining 16 after having carried out the inclusion and exclusion criteria. In terms of conclusions, it can be seen that businesses are ahead of the curve in terms of using vouchers and electronic accounting, so tax collection agencies make it easier for them to obtain information from taxpayers