Anti-Corruption Management Instrument For The Mexican Customs System

Abstract

Corruption in the Mexican customs system represents a structural phenomenon that negatively impacts tax revenue, economic competitiveness, and national security. The objective of this research is to propose an anti-corruption management instrument tailored to the customs sector, incorporating the strategic participation of civil society. The study adopts a qualitative documentary approach supported by secondary quantitative evidence, grounded in complexity theory and the N-helix model. Methodologically, content analysis and triangulation of official and international sources were conducted to identify systemic patterns associated with corruption practices, such as discretionality, process capture, and information asymmetries. The findings indicate that customs corruption is not merely the result of regulatory failures, but rather an emergent phenomenon arising from the interaction of actors, institutional incentives, and weaknesses in control mechanisms. Based on these results, a conceptual instrument was designed, structured around four components: citizen monitoring, operational transparency, inter-institutional collaboration, and adaptive mechanisms. It is concluded that incorporating civil society as a “fourth helix” strengthens accountability and contributes to the prevention of corrupt practices, enabling the transition toward a more efficient, transparent, and collaborative governance model within the Mexican customs system.