Tax fraud over the years has been one of the world's problems with the greatest impact in the economies and that puts the tax systems at risk, so the fight against This has become one of the most important national and global issues, where artificial intelligence for its part, as a new digital technology, represents the opportunity for global growth at the level of information, databases and creation of programs based on algorithms, whose purpose is to determine the possible risks that the governments of the different countries are facing. Due to the above, the The objective of this investigation is to analyze the fiscal frauds that have been detected through of the use of artificial intelligence, and thus, through the documentary and analytical study to evaluate What have been the tools that have been used in Colombia for the decrease in tax fraud. As a result, international governments through of AI have developed different systems and licenses such as AQM (Aranda Query Manager), which have served to detect tax fraud (Panama papers). Some unsupervised techniques, have allowed the execution of learning algorithms such as the hierarchical grouping.