FUZZY LOGIC AS AN OECD THRESHOLD CRITERION FOR APPLYING SANCTIONS TO TAX OFFENSES: THE CASE OF MEXICO
Cuauhtémoc Guerrero Dávalos. Facultad de Contaduría y Ciencias Administrativas. Universidad Michoacana de San Nicolás de Hidalgo. Mexico. E-mail: cuauhtemoc.guerrero@umich.mx
M. Hilda Rodales Trujillo. Facultad de Contaduría y Ciencias Administrativas. Universidad Michoacana de San Nicolás de Hidalgo. Mexico.Email: hilda.rodales@umich.mx
Jaime Martínez Apolinar. Facultad de Contaduría y Ciencias Administrativas. Universidad Michoacana de San Nicolás de Hidalgo. Mexico. Email: jmartinez@umich.mx
- Fuzzy Economic Review: Volume 28, Number 2, 2023
- DOI: 10.25102/fer.2023.02.01
Abstract
According to the OECD (2021), financial crimes have become increasingly complex in recent decades as they are perpetrated worldwide. Hence the growing interest of countries in tackling this type of crime due to the damage they cause to their public finances. Specifically, Mexico has been a member of the OECD since 1994, a period in which this organization took a social turn in its vision of the world. In addition, by belonging to this organization, the criteria to improve its thresholds in tax matters are necessary, since there is a violation of constitutional guarantees by not establishing criminal penalties with greater precision, generating greater legal insecurity due to the lack of proportionality and fairness of the tax rules. Therefore, this paper aims to propose an alternative methodology to calculate the level of penalties for violators of the Mexican Federal Tax Code, using fuzzy numbers, using a fuzzy controller with the MatLab program, based on Mamdani's fuzzy control. Specifically, it is intended to gradually calculate the criminal penalties because of the lack of proportionality and fairness of the Mexican tax framework.