<?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>S0186-10422021000300002</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2021.2216</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Determinación de multas fiscales atendiendo a los principios de proporcionalidad y equidad utilizando lógica difusa]]></article-title>
<article-title xml:lang="en"><![CDATA[Determination of fiscal fines according to the principles of proportionality and equity using fuzzy logic]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Guerrero Dávalos]]></surname>
<given-names><![CDATA[Cuauhtémoc]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[González Santoyo]]></surname>
<given-names><![CDATA[Federico]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Jiménez López]]></surname>
<given-names><![CDATA[María Luisa]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Michoacana de San Nicolás de Hidalgo  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>09</month>
<year>2021</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>09</month>
<year>2021</year>
</pub-date>
<volume>66</volume>
<numero>3</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422021000300002&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422021000300002&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422021000300002&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen En este trabajo se propone una metodología de números triangulares borrosos mediante un controlador difuso con el programa MatLab©, basado en el control difuso de Mamdani. Su principal contribución es mostrar que la lógica difusa es una herramienta alternativa para calcular de forma gradual las multas fiscales, ante la falta de proporcionalidad y equidad del actual marco fiscal de México.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract 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.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Lógica difusa]]></kwd>
<kwd lng="es"><![CDATA[MatLab©]]></kwd>
<kwd lng="es"><![CDATA[Multas fiscales]]></kwd>
<kwd lng="es"><![CDATA[Equidad]]></kwd>
<kwd lng="es"><![CDATA[Proporcionalidad]]></kwd>
<kwd lng="en"><![CDATA[Fuzzy logic]]></kwd>
<kwd lng="en"><![CDATA[MatLab ©]]></kwd>
<kwd lng="en"><![CDATA[Tax fine]]></kwd>
<kwd lng="en"><![CDATA[Equity]]></kwd>
<kwd lng="en"><![CDATA[Proportionality]]></kwd>
</kwd-group>
</article-meta>
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