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By introducing elements of information mining to tax analysis, by means ofdata mining software and advanced computational concepts of artificialintelligence, the problem of tax evader's crime against public property hasbeen addressed. Through an empirical approach from a hypothetical case of use,induction algorithms, neural networks and bayesian networks are applied todetermine the feasibility of its heuristic application by the tax publicadministrator. Different strategies are explored to facilitate the work oflocal and regional federal tax inspectors, considering their limitedcomputational capabilities, but equally effective for those social scientistcommitted to handcrafting tax research.    Apresentando a introdu\c{c}\~ao de elementos de explora\c{c}\~ao deinforma\c{c}\~oes para an\'alise fiscal, por meio de software deminera\c{c}\~ao de dados e conceitos avan\c{c}ados computacionais deintelig\^encia artificial, foi abordado o problema do crime de sonegador fiscalcontra o patrim\^onio p\'ublico. Atrav\'es de uma abordagem emp\'irica a partirde um caso hipot\'etico de uso, os algoritmos de indu\c{c}\~ao, redes neurais eredes bayesianas s\~ao aplicados para determinar a viabilidade de suaaplica\c{c}\~ao heur\'istica pelo administrador p\'ublico tribut\'ario.Diferentes estrat\'egias s\~ao exploradas para facilitar o trabalho dosinspectores tribut\'arios federais locais e regionais, tendo em conta as suascapacidades computacionais limitados, mas igualmente eficaz para aquelescientista social comprometido com a investiga\c{c}\~ao fiscal.

Elementos de ingenier\'ia de explotaci\'on de la informaci\'on aplicados a la investigaci\'on tributaria fiscal