Autonomous Device for Income Tax (ISR) Calculation in Individuals
Keywords:
Income tax, autonomous device, tax complianceAbstract
The purpose of this work is to present the development and evaluation of an autonomous physical device designed to calculate ISR for individuals without relying on an internet connection or data storage, thereby differentiating it from current mobile applications. The prototype integrates a processing board connected to a screen and an alphanumeric keyboard, powered by a 9-volt battery. This configuration allows for simple interaction, independent of an internet connection, with the additional advantage of not storing data, thus ensuring the privacy of the user’s tax information. To assess the quality of the device, the ISO/IEC 25002:2024 standard was applied, which provides a structured framework for measuring the quality of systems, software, data, and services in the field of information and communication technologies (ICT). The analysis focused on seven characteristics: functionality, usability, reliability, performance, security, maintainability, and portability. Validation was carried out under controlled laboratory conditions with the participation of ten individuals who interacted with the prototype by performing different tax calculations. The results, obtained through a 5-point Likert scale, demonstrated favorable performance in most dimensions: functionality (4.8), reliability (4.7), portability (4.8), performance (5.0), and usability (4.5). Regarding processing times, the averages were 6.70 seconds for decennial tax, 7.39 for biweekly, 8.18 for monthly, 15.09 for business activity regime, 15.44 for rental regime, 6.70 for simplified trust regime, and 6.42 for dividend tax (all values are in seconds). These values reflect relevant differences in computational load depending on the type of tax calculation. Nevertheless, areas for improvement were identified. Security received a score of 3.6, highlighting the need to implement advanced data protection mechanisms, such as encryption and authentication. Likewise, maintainability obtained the lowest score (2.9), since updates to tax rates and tables currently require manual processes. In conclusion, the prototype represents a pioneering technological innovation in Mexico, as no such device currently exists. It has the potential to facilitate tax compliance for individuals through an autonomous, reliable, and low-cost tool.
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