Challenges of Big Data as part of transformation of fiscal policy in Mexico.

The purpose of this paper is to evaluate the challenges in tax matters in relation to the accelerated growth of new information technologies, specifically big data, the sensitivity of the handling of personal data and the loss of privacy.Tax policy has been evolving and has been transformed as a consequence of globalization and the development of new technologies, such as artificial intelligence, big data, biometric data, personal data, the global risk report and the cybersecurity report 2023 were also analyzed, and the fiscal impact in Mexico of the use of big data in the Federal Tax Code was studied.Using the analytical method, an analysis was made of the main laws in Mexico that regulate big data, in addition to emphasizing the great responsibility for International Organizations and Governments in charge of protecting and monitoring the respect of people's rights in all areas.Finally, it is concluded the need to work together with society, government and academia to seek solutions from the law that allow the protection and security of taxpayers in the face of a phenomenon that is advancing and that without a good regulation can overtake people.It is important and urgent that international organizations, states and interested individuals strengthen collaboration and mechanisms that impact on issues such as privacy and security, always in favor of human dignity before technology.