Results 11 to 20 of about 1,437,626 (324)
Future Internet, 2019 The goal of the present research is to contribute to the detection of tax fraud concerning personal income tax returns (IRPF, in Spanish) filed in Spain, through the use of Machine Learning advanced predictive tools, by applying Multilayer Perceptron ...
Cesar Perez Lopez +2 more
exaly +4 more sources
Fraud Detection Using Neural Networks: A Case Study of Income Tax
Future Internet, 2022 Detecting tax fraud is a top objective for practically all tax agencies in order to maximize revenues and maintain a high level of compliance. Data mining, machine learning, and other approaches such as traditional random auditing have been used in many ...
Belle Fille Murorunkwere +2 more
exaly +3 more sources
Characterization of The Investigation in Tax Fraud [PDF]
2021 16th Iberian Conference on Information Systems and Technologies (CISTI), 2021 The main purpose of this study consists in the characterization of the tax fraud investigation by identifying the characteristics of the published documents and of their own authors, thus seeking if there is any factor that could influence the investigation of this subject.
Jose Antonio Pereira Escorcio +1 more
exaly +2 more sources
Tax Fraud Reduction Using Analytics in an East European Country
Axioms, 2023 Tax authorities face the challenge of effectively identifying companies that avoid paying taxes, which is not unique to European Union countries. Limited resources often constrain tax administrators, who traditionally rely on time-consuming and labour ...
Tomáš Ruzgas +2 more
exaly +2 more sources
Tax Fraud Detection Using Artificial Intelligence-Based Technologies: Trends and Implications
Journal of Risk and Financial ManagementThis study examines the role of artificial intelligence (AI) tools in enhancing tax fraud detection within the ambit of the OECD Tax Administration 3.0, focusing on how these technologies streamline the detection process through a new “Adaptive AI Tax ...
James Alm, Rida Belahouaoui
exaly +2 more sources
Ghosting the Tax Authority: Fake Firms and Tax Fraud
SSRN Electronic Journal, 2022 An important but poorly understood form of firm tax evasion arises from “ghost firms”—fake firms that issue fraudulent receipts so that their clients can claim false deductions.
Paul Carrillo +3 more
semanticscholar +3 more sources
Social Responsibility JournalPurpose Tax evasion and tax avoidance consistently strip national budgets of tremendous financial resources. Consequently, the discussion on tax fraud remains topical and a moving target subject matter.
Stefano Amelio +2 more
exaly +2 more sources
Jurnal Ekonomi dan Bisnis Airlangga, 2017 Fraud is an array of irregularities and illegal act characterized by intention deception. The purpose of this study is to formulate revealed techniques of tax fraud using indirect and direct technique. 1).
Wawan Hermansyah
doaj +3 more sources
Tax Fraud Investigation Framework
, 2023 Abstract One of key obstacles to timely and effective cross-border tax fraud investigations stems from the disparate approaches found across Europe. The Tax Fraud Investigation Framework (TFIF) is a toolkit developed within the PROTAX project.
U Turksen, D Vozza, A Abukari
exaly +2 more sources
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 Making a clear distinction between tax fraud and activities related to the so called tax optimisation, appears to be most relevant in the fight against fiscal offences.
Beata Hoza, Michał Wójcicki
doaj +14 more sources