Abstract

PALOMINO GUERRERO, Margarita. Artificial intelligence: a mechanism to stop tax evasion without violating the taxpayer's rights. Cuest. Const. [online]. 2022, n.46, pp.213-236.  Epub Mar 03, 2023. ISSN 1405-9193.  https://doi.org/10.22201/iij.24484881e.2022.46.17053.

Based on an overview of network science and machine learning, it is proposed to incorporate artificial intelligence to improve the control and monitoring of compliance with obligations and build the topology of taxpayers that incorporate improper practices to erode the tax base, starting of the positive experiences that the C3 of the UNAM disclosed regarding tax evasion and avoidance in 2020. In addition to enabling the authority to integrate sufficient evidence to fully prove the legality of its acts and therefore the respect for taxpayer rights that are often argued to be violated.

Keywords : artificial intelligence; erosion; simulation; topology.

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