Results 281 to 290 of about 1,437,626 (324)

Tax Fraud Detection for Under-Reporting Declarations Using an Unsupervised Machine Learning Approach

Knowledge Discovery and Data Mining, 2018
Tax fraud is the intentional act of lying on a tax return form with intent to lower one's tax liability. Under-reporting is one of the most common types of tax fraud, it consists in filling a tax return form with a lesser tax base.
Daniel de Roux, Boris Pérez, A. Moreno, Maria del Pilar Villamil, César Figueroa   +4 more
semanticscholar   +1 more source

Using Agents for Detection of Frauds in Municipal Taxes

Seventh International Conference on Intelligent Systems Design and Applications (ISDA 2007), 2007
This article presents the stages of software development based on agents used to achieve the main goal of this article, which is the detection of frauds in municipal taxes. In the stages of analysis and design of the system, the methodology MAS- CommonKADS and the ontology ONTOMADEM were used.
Claudio Henrique C. Sampaio, Osevaldo da Faria, Sofiane Labidi   +2 more
openaire   +1 more source

Tax Relief For Victims of Fraud

Journal of Financial Crime, 1997
The consequences of a theft or fraud perpetrated upon a business will invariably extend beyond any immediate pecuniary loss. The attentions of management, which would otherwise be engaged in the day‐to‐day supervision of the business, are instead diverted on to such matters as the investigation of the theft or fraud and the instigation of appropriate ...
openaire   +1 more source

The influence of revenge and financial rewards on tax fraud reporting intentions

Journal of Economic Psychology, 2019
•Having a revenge motive significantly increases tax fraud reporting intentions.•Having a financial reward significantly increases tax fraud reporting intentions.•There is a weak crowding out effect from a financial reward on a revenge motive.•Moral ...
Jonathan Farrar, Cass Hausserman, Morina D. Rennie   +2 more
semanticscholar   +1 more source

The Largest Tax Fraud?

This paper argues that the largest US criminal tax case was based on problematic assertions.
openaire   +1 more source

Corporate Tax Compliance and Fraud Prevention System by Principal Component Analysis and Auto-Encoder

2024 International Conference on Advances in Computing, Communication and Applied Informatics (ACCAI)
Almost all tax authorities prioritize the detection of tax fraud as a means of optimizing their earnings and upholding strict compliance standards. When devising standard tax models and their outcomes, it is imperative for every nation to take into ...
Samvarthini Vedapuri, S. Evangeline, C. Genitha   +2 more
semanticscholar   +1 more source

THE FIGHT AGAINST TAX FRAUD AND TAX EVASION [PDF]

, 2013
Collecting taxes and fighting against tax fraud and tax evasion are competences of EU Member States. In a globalised world, with globalised actors, Member States would often need more global means to collect taxes due. The European Union provides a framework and offers instruments to handle cross-border tax issues including potential tax evasion.
openaire  

A Comparison Between Bayesian Dialysis and Machine Learning to Detect Tax Fraud and Its Causes: The Case of Vat, Corporate Tax and Customs Duties in Spain

SN Computer Science, 2022
Ignacio González García, Alfonso Mateos Caballero   +1 more
semanticscholar   +1 more source

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

Journal of Business Ethics, 2022
Jonathan Farrar, Tisha King
exaly  

Tax Fraud and Evasion

California Law Review, 1963
Earl C. Crouter, Harry Graham Balter
openaire   +1 more source