Infraestructura tecnológica para la tributación 4.0: Desafíos de ingeniería de datos

• Milagros del Carmen Villasmil Molero http://orcid.org/0000-0002-8222-8871
• Jesús David Arroyo Manjarrez https://orcid.org/0009-0003-3167-5385

DOI: https://doi.org/10.31876/rcs.v32i3.46081

Palabras clave: Tributación 4.0, inteligencia artificial, blockchain, infraestructura de datos, evasión fiscal

Resumen

La transición global hacia la Tributación 4.0 exige una reingeniería profunda de los sistemas fiscales para gestionar volúmenes masivos de datos transaccionales en tiempo real, superando los modelos declarativos tradicionales. El presente estudio tuvo como propósito examinar la tríada crítica para esta modernización: la infraestructura de hardware distribuido, los modelos algorítmicos avanzados para la detección de fraude y las barreras sociotécnicas de adopción. Metodológicamente, se ejecutó una revisión sistemática de literatura técnica y empírica en bases de datos de alto impacto, priorizando estudios del periodo 2024-2025 bajo criterios estrictos de elegibilidad. Los hallazgos se estructuraron en tres ejes: La superioridad de arquitecturas descentralizadas híbridas (Blockchain de Consorcio y Edge Computing) para balancear seguridad y latencia; la implementación de Inteligencia Artificial explicable y Grafos de Conocimiento para auditar redes complejas de evasión; y, la urgencia de métricas de sostenibilidad operativa. Se concluye que la eficiencia tributaria futura no depende de una tecnología aislada, sino de la orquestación estratégica entre cadenas de bloques privadas y algoritmos de aprendizaje profundo que sean, simultáneamente, auditables y energéticamente eficientes, garantizando así la confianza del contribuyente y la viabilidad técnica estatal.

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