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Starting from the use of the technological tools available today in tax matters, tax evasion schemes have unfortunately arisen, such is the case of the Simulated Operations Billing Companies (EFOS) and some that deduce simulated operations, known for their Acronym (EDOS). Derived from their existence, these have eroded the taxable bases, thus being an important risk not only for the tax collection capacity, but also for the fairness and equity with which taxpayers pay taxes. The impacts of these operations have caused too much controversy in the fiscal area and that is why in this investigation we analyze two key points: a) describe the operation of the EFOS and EDOS in Mexico and b) analyze the impact of the operations simulated by the mechanisms previous ante in the Mexican tax context. According to the data obtained and information collected, it is detected that there is a considerable fiscal impact generated, affecting the public treasury and therefore, bad business practices. It is then that the main objective of this document is to analyze the operation of these bad existing schemes taking advantage of the technological effect in fiscal matters and their current impact in terms of collection.

Alcance de las operaciones simuladas en México como un nuevo esquema para la evasión fiscal: un nuevo reto para el Estado.