Business Tax Fraud Detection in Big Data
Journal Title: International Journal for Research in Applied Science and Engineering Technology (IJRASET) - Year 2016, Vol 5, Issue 6
Abstract
There is evidence that an increasing number of enterprises plot together to evade tax in an unperceived way. At the same time, the taxation information related data is a classic kind of big data. The issues challenge the effectiveness of traditional data mining-based tax evasion detection methods. To address this problem, we first investigate the classic tax evasion cases, and employ a graph-based method to characterize their property that describes two suspicious relationship trails with a same antecedent node behind an Interest Affiliated Transaction (IAT). Next, we propose a colored network-based model (CNBM) for characterizing economic beighaviors, social relationships and the IATs between taxpayers, and generating a Taxpayer Interest Interacted Network (TPIIN). To accomplish the tax evasion detection task by discovering suspicious groups in a TPIIN, methods for building a patterns tree and matching component patterns are introduced and the completeness of the methods based on graph theory is presented. Then, we describe an experiment based on real data and a simulated network. The experimental results show that our proposed method greatly improves the efficiency of tax evasion detection, as well as provides a clear explanation of the tax evasion behaviors of taxpayer groups.
Authors and Affiliations
Dr. Mohammad Abdul Waheed, Prema N Valkey
Keywords
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