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arXiv · 1309.2351

Elementos de ingeniería de explotación de la información aplicados a la investigación tributaria fiscal

Rodrigo Lopez-Pablos
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Abstract

By introducing elements of information mining to tax analysis, by means of data mining software and advanced computational concepts of artificial intelligence, the problem of tax evader's crime against public property has been addressed. Through an empirical approach from a hypothetical case of use, induction algorithms, neural networks and bayesian networks are applied to determine the feasibility of its heuristic application by the tax public administrator. Different strategies are explored to facilitate the work of local and regional federal tax inspectors, considering their limited computational capabilities, but equally effective for those social scientist committed to handcrafting tax research. ----- Apresentando a introdução de elementos de exploração de informações para análise fiscal, por meio de software de mineração de dados e conceitos avançados computacionais de inteligência artificial, foi abordado o problema do crime de sonegador fiscal contra o patrimônio público. Através de uma abordagem empírica a partir de um caso hipotético de uso, os algoritmos de indução, redes neurais e redes bayesianas são aplicados para determinar a viabilidade de sua aplicação heurística pelo administrador público tributário. Diferentes estratégias são exploradas para facilitar o trabalho dos inspectores tributários federais locais e regionais, tendo em conta as suas capacidades computacionais limitados, mas igualmente eficaz para aqueles cientista social comprometido com a investigação fiscal.

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BibTeXRIS

Rodrigo Lopez-Pablos. 2013-09-10. Elementos de ingeniería de explotación de la información aplicados a la investigación tributaria fiscal. https://arxiv.org/abs/1309.2351

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