Abstract
Governmental adminstrative domains can potentially benefit from a wide variety of currently available big data analysis methods. The tax administration is such an area that requires massive data processing to identify hidden patterns and trends of possible tax evasion. The use of supervised methods can be effective in these cases, but the lack of available labeled data limits their practical application in real-world scenarios. An alternative is the use of unsupervised methods, which have potential benefits in certain cases. In this sense, unsupervised methods are considered to be feasible as a decision support tool in tax evasion risk management systems. This paper proposes an unsupervised approach to identify signs of tax evasion by detecting, possible, tax underreporting. The proposed strategy is evaluated on a data set associated with individual income tax statistics of the United States. The results achieved are considered to be useful in decision-making and preventive actions on cases reported as suspicious.
Original language | English |
---|---|
Title of host publication | Advances in Soft Computing - 23rd Mexican International Conference on Artificial Intelligence, MICAI 2024, Proceedings |
Subtitle of host publication | 23rd Mexican International Conference on Artificial Intelligence, MICAI 2024, Tonantzintla, Mexico, October 21–25, 2024, Proceedings, Part II |
Editors | Lourdes Martínez-Villaseñor, Gilberto Ochoa-Ruiz |
Place of Publication | Cham |
Publisher | Springer |
Pages | 16-28 |
Number of pages | 13 |
ISBN (Electronic) | 978-3-031-75543-9 |
ISBN (Print) | 978-3-031-75542-2 |
DOIs | |
Publication status | Published - 2024 |
Event | 23rd Mexican International Conference on Artificial Intelligence - Tonantzintla, Mexico Duration: 21 Oct 2024 → 25 Oct 2024 Conference number: 23rd |
Publication series
Name | Lecture Notes in Computer Science (including subseries Lecture Notes in Artificial Intelligence and Lecture Notes in Bioinformatics) |
---|---|
Volume | 15247 LNAI |
ISSN (Print) | 0302-9743 |
ISSN (Electronic) | 1611-3349 |
Conference
Conference | 23rd Mexican International Conference on Artificial Intelligence |
---|---|
Country/Territory | Mexico |
City | Tonantzintla |
Period | 21/10/24 → 25/10/24 |
Bibliographical note
Green Open Access added to TU Delft Institutional Repository 'You share, we take care!' - Taverne project https://www.openaccess.nl/en/you-share-we-take-careOtherwise as indicated in the copyright section: the publisher is the copyright holder of this work and the author uses the Dutch legislation to make this work public.
Keywords
- clustering
- tax evasion
- tax underreporting
- unsupervised classification