Improving Tax Audit Efficiency Using Machine Learning: The Role of Taxpayer’s Network Data in Fraud Detection-Reference-Cited by-同舟云学术

Improving Tax Audit Efficiency Using Machine Learning: The Role of Taxpayer’s Network Data in Fraud Detection

Published:2022-01-07 Issue:1 Volume:36 Page:
ISSN:0883-9514
Container-title:Applied Artificial Intelligence
language:en
Short-container-title:Applied Artificial Intelligence

Author:

Baghdasaryan Vardan¹,Davtyan Hrant²,Sarikyan Arsine³,Navasardyan Zaruhi³

Affiliation:

1. American University of Armenia, Armenia

2. American University of Armenia, College of Business and Economics, Armenia

3. American University of Armenia, Center for Business Research and Development, Armenia

Funder

supported by the

Manoogian Simone Research Fund

Publisher

Informa UK Limited

Subject

Artificial Intelligence

Link

https://www.tandfonline.com/doi/pdf/10.1080/08839514.2021.2012002

Reference20 articles.

1. Big Data Applied to Tax Evasion Detection: A Systematic Review

2. Daley, S., May 2, 2010, Greeks’ Wealth Is Found in Many Places, Just Not on Tax Returns. New York Times

3. Combining Network Visualization and Data Mining for Tax Risk Assessment

4. Fuest, C., and N. Riedel, (2009), Tax evasion, tax avoidance and tax expenditures in developing countries: A review of the literature, Oxford University Centre for Business Taxation

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