Results 271 to 280 of about 1,437,626 (324)

Predicting tax fraud using supervised machine learning approach

African Journal of Science, Technology, Innovation and Development, 2023
With the advancement in technology, the tax base in Rwanda has become broader, and as a result, tax fraud is growing. Depending on the dataset used, fraud detection experts and researchers have used different methods to identify questionable cases.
Belle Fille Murorunkwere, Francis Kipkogei, Joseph Nzabanita   +2 more
exaly   +2 more sources

Value-added tax fraud detection with scalable anomaly detection techniques

Applied Soft Computing Journal, 2020
The tax fraud detection domain is characterized by very few labelled data (known fraud/legal cases) that are not representative for the population due to sample selection bias.
David Martens, Jellis Vanhoeyveld, Bruno Peeters   +2 more
exaly   +2 more sources

To Punish or Not to Punish? The Impact of Tax Fraud Punishment on Observers’ Tax Compliance

Journal of Business Ethics, 2021
We synthesize insights from deterrence theory and social psychology literature on retributive justice to develop and test a theoretical model which predicts how and why observers’ tax compliance intentions are influenced by knowledge of others’ punitive outcomes resulting from tax fraud.
Jonathan Farrar, Tisha King
openaire   +2 more sources

Serious tax fraud and noncompliance

Criminology and Public Policy, 2010
Research Summary This article reviews what international evidence exists on the impact of civil and criminal sanctions upon serious tax noncompliance by individuals. This construct lacks sharp definitional boundaries but includes large tax fraud and large‐scale evasion that are not dealt with as
Michael Levi
exaly   +2 more sources

The impact of the organisational structure of tax authorities on tax and accounting fraud

Accounting and Finance
Using tax centralisation reform enacted to eliminate decentralised tax authorities, we find firms have lower probabilities of tax and accounting fraud since its implementation.
Fenghua Wen
exaly   +2 more sources

Tax Aggressiveness and Accounting Fraud

SSRN Electronic Journal, 2012
ABSTRACTThere are competing arguments and mixed prior evidence on whether firms that are aggressive in their financial reporting exhibit more or less tax aggressiveness. Our research contributes to resolving this issue by examining the association between aggressive tax reporting and the incidence of alleged accounting fraud. Relying on several proxies
Lennox, Clive S., Lisowsky, Petro, Pittman, Jeffrey   +2 more
openaire   +2 more sources

Secure AI Frameworks for Detecting Cross-Border Tax Fraud

International Conference on Innovative Mechanisms for Industry Applications
The rapid global expansion of decentralized, cross-border digital economies has presented new challenges in controlling and detecting tax fraud, particularly in a world where data is distributed, sensitive, and crosses jurisdictional boundaries [1 ...
S. Kumar, Shreenidhi P. L., Syed Ziaur Rahman, Thirupathi Regula, Bhaskar Ponna, ChandraPal Munagalachetty   +5 more
semanticscholar   +1 more source

Fighting Tax Fraud through Artificial Intelligence Tools: Will the Fundamental Rights of Taxpayers Survive the Digital Transformation of Tax Administrations?

European Taxation, 2020
The authors, in this article, discuss how the growing use of artificial intelligence tools to fight tax fraud can erode basic taxpayer’s rights. The use of AI mechanisms for reinforcing tax compliance forms part of a broader digital transformation of the
J. M. Calderón Carrero, J. S. Ribeiro
semanticscholar   +1 more source

Predictive Models in the Assessment of Tax Fraud Evidences

2021
The aim of the work is to verify the possibility of improving the selection of taxpayers to be inspected through projections of the results of future audits, based on the results of the inspections already carried out. The analysis of information about the process, obtained from the auditors involved in the selection of taxpayers and in the inspection ...
Fabiola Cristina Venturini, Ricardo Matos Chaim   +1 more
openaire   +2 more sources