[HTML][HTML] A survey of tax risk detection using data mining techniques

Q Zheng, Y Xu, H Liu, B Shi, J Wang, B Dong - Engineering, 2024 - Elsevier
Tax risk behavior causes serious loss of fiscal revenue, damages the country's public
infrastructure, and disturbs the market economic order of fair competition. In recent years, tax …

An edge feature aware heterogeneous graph neural network model to support tax evasion detection

B Shi, B Dong, Y Xu, J Wang, Y Wang… - Expert Systems with …, 2023 - Elsevier
Tax evasion is an illegal activity that causes severe losses of government revenues and
disturbs the economic order. To alleviate this problem, decision support systems that enable …

Towards Tax Evasion Detection Using Improved Particle Swarm Optimization Algorithm

H Mojahedi, A Babazadeh Sangar… - Mathematical …, 2022 - Wiley Online Library
This paper employs machine learning algorithms to detect tax evasion and analyzes tax
data. With the development of commercial businesses, traditional algorithms are not …

RR-PU: A Synergistic Two-Stage Positive and Unlabeled Learning Framework for Robust Tax Evasion Detection

S Cao, J Ruan, B Dong, B Shi, Q Zheng - Proceedings of the AAAI …, 2024 - ojs.aaai.org
Tax evasion, an unlawful practice in which taxpayers deliberately conceal information to
avoid paying tax liabilities, poses significant challenges for tax authorities. Effective tax …

Synthesis of Tax Return Datasets for Development of Tax Evasion Detection

N Visitpanya, T Samanchuen - IEEE Access, 2023 - ieeexplore.ieee.org
Datasets are an essential part of data science processes. However, retrieving a dataset,
especially a tax return dataset, is challenging as privacy becomes more evident in our daily …

Application of Machine Learning in Taxation: A Systematic Literature Review

D Jayanti, S Sulistyo, PI Santosa - 2024 International Seminar …, 2024 - ieeexplore.ieee.org
Information and Communication Technology (ICT) has significantly impacted tax
administration worldwide. Various recent studies underscore the efficacy of machine …

[PDF][PDF] Application of Data Mining in Tax Processes Improvement: A Literature Review and Classification

R Majidi, N Khosravipour… - Accounting and Auditing …, 2022 - sid.ir
Objective: Data mining is an effective tool to improve and enhance the efficiency and
effectiveness of tax processes by extracting beneficial knowledge and insight from tax data …

کاربرد داده‌کاوی در بهبود فرایندهای مالیاتی: مرور ادبیات سیستماتیک و دسته‌بندی

مجیدی, خسروی پور, آخوندزاده نوقابی - بررسی‏ ‌های حسابداری و حسابرسی, 2022‎ - acctgrev.ut.ac.ir
هدف: با توجه به اهمیت استخراج دانش مفید از داده‌های مالیاتی و نقش مؤثر داده‌کاوی در این زمینه، هدف
این پژوهش، مرور ادبیات جامع و نظام‌مند و ارائه گزارشی از وضعیت تحقیقات حوزه داده‌کاوی و مالیات …