Resumen

LAGUNAS PULS, Sergio  y  LEON VITE, Elda Leticia. Perspective for the future composition on the means of taxation control in Mexico. Contad. Adm [online]. 2020, vol.65, n.2, 00004.  Epub 09-Dic-2020. ISSN 0186-1042.  https://doi.org/10.22201/fca.24488410e.2018.1867.

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.

Palabras llave : M48; M42; C13; Taxation; Markov chains; Audit.