Author: Gustavo Daniel Sosa Cabrera Advisors: Miguel García Torres Santiago Gómez Christian E. Schaerer Serra SUMMARY In this work, we analyze the behavior of the multivariate symmetric uncertainty (MSU) measure through the use of statistical simulation techniques under various mixes of informative and non-informative randomly generated features. Experiments show how the number of attributes, their cardinalities, and the sample size affect the MSU. In this thesis, through observation of results, it is proposed an heuristic condition that preserves good quality in the MSU under different combinations of these three factors, providing a new useful criterion to help drive the process of dimension reduction. Definición 5. La incertidumbre simétrica de dos variables aleatorias X, Y se define como Hierarchical clustering based on mutual information.

By introducing elements of information mining to tax analysis, by means of data mining software and advanced computational concepts of artificial intelligence, the problem of tax evader's crime against public property has been addressed. Through an empirical approach from a hypothetical case of use, induction algorithms, neural networks and bayesian networks are applied to determine the feasibility of its heuristic application by the tax public administrator. Different strategies are explored to facilitate the work of local and regional federal tax inspectors, considering their limited computational capabilities, but equally effective for those social scientist committed to handcrafting tax research. ----- Apresentando a introdu\c{c}\~ao de elementos de explora\c{c}\~ao de informa\c{c}\~oes para an\'alise fiscal, por meio de software de minera\c{c}\~ao de dados e conceitos avan\c{c}ados computacionais de intelig\^encia artificial, foi abordado o problema do crime de sonegador fiscal contra o patrim\^onio p\'ublico. Atrav\'es de uma abordagem emp\'irica a partir de um caso hipot\'etico de uso, os algoritmos de indu\c{c}\~ao, redes neurais e redes bayesianas s\~ao aplicados para determinar a viabilidade de sua aplica\c{c}\~ao heur\'istica pelo administrador p\'ublico tribut\'ario. Diferentes estrat\'egias s\~ao exploradas para facilitar o trabalho dos inspectores tribut\'arios federais locais e regionais, tendo em conta as suas capacidades computacionais limitados, mas igualmente eficaz para aqueles cientista social comprometido com a investiga\c{c}\~ao fiscal.