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Belle Fille Murorunkwere, Origene Tuyishimire, Dominique Haughton and Joseph Nzabanita
Detecting tax fraud is a top objective for practically all tax agencies in order to maximize revenues and maintain a high level of compliance. Data mining, machine learning, and other approaches such as traditional random auditing have been used in many ...
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César Pérez López, María Jesús Delgado Rodríguez and Sonia de Lucas Santos
The goal of the present research is to contribute to the detection of tax fraud concerning personal income tax returns (IRPF, in Spanish) filed in Spain, through the use of Machine Learning advanced predictive tools, by applying Multilayer Perceptron neu...
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Puseletso Letete
In recent years around the world, it is apparent that the need for mutual assistance between states is increasing and gaining support. The Organisation for Economic Cooperation and Development (OECD) has been in the lead of this effort. This approach has...
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Andrés Blanco
Pág. 33 - 56
Lo que se llama fraude a la ley es una confrontación de estrategias. De un lado,se aprovecha el formalismo de las categorías jurídicas y el modelo argumentativo exegético que impera en la práctica de los juristas para eludir una prohibición legal evitand...
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Brindusa Tudose,Constantin Strapuc
In the last decades, tax fraud has grown, being catalogued as a serious impediment in the way of economic development. The paper aims to make contributions on two levels: a) Theoretical level - by synthesis methodologies for estimating tax fraud and b) E...
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Farid Ameur,Mohamed Tkiouat
Pág. 1217 - 1224
In this paper, we analyze the attitudes of taxpayers regarding tax system. We propose an approach which combines between theory and practice. In the first step, we present a normative approach; based on a theoretical study. In order to produce an empiric...
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Joel Barker, Chadrick Frederick
The Earned Income Tax Credit is a refundable credit designed to assist working families with children; especially those who are considered to be living at or close to the poverty level. Over the last decade billions of dollars have been lost due to the i...
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William G. Brucker, James E. Rebele
Most fraud cases prepared for use in auditing and fraud examination courses involve theft-of-asset or financial statement misstatement types of frauds. Based on an actual case, we present a situation where the owner of a wholesale produce business, Garde...
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Doina Pacurari
Entrepreneurs usually seek for solutions to reduce their tax burden. We can speak about tax optimization as long as these solutions are in accordance with the law; if they are not, they obviously fall into the area of fiscal fraud. This paper addresses t...
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Corina Nichitcin
Tax evasion phenomenon, having negative impact on many levels, must be constantly pursued in order to minimize tax circumvention and control section in the issue of tax fraud. From international theory and experience it is known that normal functioning o...
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