Abstract

GUERRERO DAVALOS, Cuauhtémoc; GONZALEZ SANTOYO, Federico  and  JIMENEZ LOPEZ, María Luisa. Determination of fiscal fines according to the principles of proportionality and equity using fuzzy logic. Contad. Adm [online]. 2021, vol.66, n.3, 00002.  Epub Feb 07, 2022. ISSN 0186-1042.  https://doi.org/10.22201/fca.24488410e.2021.2216.

In this paper, a fuzzy triangular number methodology is proposed using a fuzzy controller with the MatLab © program, based on the diffuse control of Mamdani. Its main contribution is to show that fuzzy logic is an alternative tool to calculate the taxes fines gradually, given the lack of proportionality and equity of the current taxes framework of Mexico.

Keywords : Fuzzy logic; MatLab ©; Tax fine; Equity; Proportionality.

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