In this research, the tax evasion percentage, as order parameter, of a system of individuals or agents inscribed in a $N=L\times L$ 2D square grid is computed. The influence of local environment over each agent is quantified both through competitive exchange integrals (ferromagnetic and antiferromagnetic bonds) and dangling bonds randomly distributed, which allows to identify the system with disordered ternary alloys of the type ${\mathrm{A}}_p{\mathrm{B}}_x{\mathrm{C}}_q$ with a certain stoichiometry $(p,x,q)$ particular of each society. Our proposal is based on the so-called spin glass phase present in magnetic systems characterized by disorder, dilution and competitive interactions where magnetic frustration can take place, resembling the way as an individual or agent in a society is able to face a decision. In this sense, agents are identified as Ising spins, which can take two possible values ($\sigma =\pm 1$), in correspondence with a two-state system where agents can be tax compliant or not. Such an identification between social and physical variables, as well as parameters like an external applied magnetic field or temperature, are topic of discussion in this investigation. Thermalization of the observables is carried out by means of the heat bath algorithm. Other social variables, such as the audit period, and its effects over the percentage of evasion, are used to analyze the behavior of tax evasion in Colombia, however the model can be applied to any country.

在这项研究中，个人或代理人系统的逃税百分比作为订单参数 $N=升\times 升$计算二维方格。通过竞争性交换积分（铁磁和反铁磁键）和随机分布的悬空键来量化局部环境对每个代理的影响，这允许识别具有无序三元合金类型的系统${\mathrm{一种}}_{磷}{\mathrm{乙}}_X{\mathrm{C}}_q$ 具有一定的化学计量 $(磷,X,q)$每个社会的特殊性。我们的提议基于磁性系统中存在的所谓自旋玻璃相，其特征是无序、稀释和竞争性相互作用，其中可能发生磁性挫败，类似于社会中的个人或代理人能够面对决定的方式。从这个意义上说，代理被标识为 Ising 自旋，它可以采用两个可能的值（$\sigma =\pm 1$)，与两国制度相对应，在这种制度下，代理人可以合规也可以不合规。社会变量和物理变量之间的这种识别，以及外部施加的磁场或温度等参数，是本次调查的讨论主题。观测值的热化是通过热浴算法进行的。其他社会变量，例如审计期及其对逃税百分比的影响，用于分析哥伦比亚的逃税行为，但该模型可以应用于任何国家。