Artificial intelligence: a mechanism to stop tax evasion without violating the taxpay-er’s rights
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 posi...
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2022 |
| País: | México |
| Institución: | UNIVERSIDAD NACIONAL AUTÓNOMA DE MÉXICO |
| Repositorio: | Cuestiones Constitucionales. Revista Mexicana de Derecho Constitucional |
| Idioma: | español |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/17053 |
| Acceso en línea: | https://revistas.juridicas.unam.mx/index.php/cuestiones-constitucionales/article/view/17053 |
| Access Level: | acceso abierto |
| Palabra clave: | artificial intelligence erosion simulation topology inteligencia artificial erosión simulación topología |
| Sumario: | 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. |
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