<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422020000200004</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2018.1867</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Perspectiva para la composición futura de los medios de fiscalización en México]]></article-title>
<article-title xml:lang="en"><![CDATA[Perspective for the future composition on the means of taxation control in Mexico]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Lagunas Puls]]></surname>
<given-names><![CDATA[Sergio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[León Vite]]></surname>
<given-names><![CDATA[Elda Leticia]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad del Caribe  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2020</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2020</year>
</pub-date>
<volume>65</volume>
<numero>2</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422020000200004&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422020000200004&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422020000200004&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El objetivo es establecer la composición futura de actos de fiscalización realizados por el Servicio de Administración Tributaria (SAT) empleando Procesos de Markov. Se presentan algunas aplicaciones precedentes de este tipo de métodos y posteriormente se explica su aplicación para obtener la composición futura de la fiscalización federal. Se verifica el ajuste del método, contrastando los estimados para los meses de enero a junio del 2017 de los cuales se dispuso de los datos reales; para el resto de los meses se obtuvieron las estimaciones conforme al método, conociendo la expectativa para los métodos en que fiscalizaría el SAT durante todo el año 2017. En las conclusiones se deja constancia que la forma y en número de actos realizados sí cambiará, reduciendo los métodos tradicionales como las Visitas Domiciliarias, lo que es consistente de acuerdo al uso de la tecnología como los Comprobantes Fiscales Digitales, Declaraciones Informativas y Timbrado de Nómina, entre otros.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The objective is to establish the future composition of control acts performed by the Tax Administration Service (SAT) using Markov Processes. Some previous applications of this type of methods are presented and later their application is explained to obtain the future composition of the federal control. The adjustment of the method is checked, comparing the estimates for the months of January to June 2017, of which the actual data were available; for the rest of the months, estimates were obtained according to the method, knowing the expectation for the methods in which the SAT would supervise throughout the year 2017. The conclusions state that the form and number of acts performed will change, reducing traditional methods such as home visits, which is consistent according to the use of technology such as Digital Tax Receipts, Informative Statement and Payroll Stamps and others.]]></p></abstract>
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<kwd lng="es"><![CDATA[M48]]></kwd>
<kwd lng="es"><![CDATA[M42]]></kwd>
<kwd lng="es"><![CDATA[C13]]></kwd>
<kwd lng="es"><![CDATA[Fiscalización]]></kwd>
<kwd lng="es"><![CDATA[Procesos de Markov]]></kwd>
<kwd lng="es"><![CDATA[Auditoría]]></kwd>
<kwd lng="en"><![CDATA[M48]]></kwd>
<kwd lng="en"><![CDATA[M42]]></kwd>
<kwd lng="en"><![CDATA[C13]]></kwd>
<kwd lng="en"><![CDATA[Taxation]]></kwd>
<kwd lng="en"><![CDATA[Markov chains]]></kwd>
<kwd lng="en"><![CDATA[Audit]]></kwd>
</kwd-group>
</article-meta>
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