Detección de Comportamientos Atípicos de Contribuyentes con Riesgo de no Pago en una Administración Tributaria, Un Marco de Trabajo de Minería de Datos
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José Ordoñez
María Hallo
Resumen
Uno de los principales procesos en la administración tributarias es la gestión de cobranza. El objetivo de este proceso, entre otros, es la recuperación de los recursos económicos que han sido declarados por los contribuyentes. Debido a las limitaciones de las administraciones tributarias, tales como: personal, herramientas, tiempo, etc., las administraciones tributarias buscan la recuperación de las deudas en las etapas tempranas de control, donde el costo de recaudación es menor que en las etapas posteriores. Para optimizar el proceso de gestión de cobranza y contribuir a la toma de decisiones, este trabajo propone un marco de trabajo basado en aprendizaje profundo para detectar comportamientos atípicos de contribuyentes con alta probabilidad de no pago. Grupos de comportamiento normal y atípico fueron también analizados para encontrar eventos de interés usando reglas de asociación.
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