Sesgo algorítmico en la fiscalización digital y sostenibilidad de las micro, pequeñas y medianas empresas
DOI:
https://doi.org/10.62325/10.62325/yachana.v15.n2.2026.1061Palabras clave:
brecha digital, tecnología de la información, tributación, pequeña empresa, desarrollo sostenibleResumen
La transformación digital de la administración tributaria promete mayor eficiencia, pero en economías emergentes puede generar fricciones que afectan desproporcionadamente a las micro, pequeñas y medianas empresas. Este artículo analiza el impacto de la fiscalización automatizada sobre la sostenibilidad empresarial usando microdatos administrativos, consolidando una muestra analítica depurada de 564 065 multas efectivas entre 2019 y 2025. Mediante modelos Logit y regresión lineal sobre el logaritmo de las multas, se estima la probabilidad de sanción por errores de interfaz y la severidad financiera asociada en función de un gradiente de madurez digital. Un análisis profundo revela que los contribuyentes de Baja Madurez (Personas Naturales) no solo tienen una probabilidad de un 39,6% mayor de ser sancionados por fricción digital en comparación con las Sociedades, sino que además se enfrentan a un diseño regresivo donde sus multas son, en promedio, un 16% más altas que las de entidades corporativas medianas. Esto demuestra empíricamente que la automatización sin calibración institucional agrava la desigualdad competitiva.
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