TY - GEN
T1 - Detecting value-added tax evasion by business entities of Kazakhstan
AU - Assylbekov, Zhenisbek
AU - Melnykov, Igor
AU - Bekishev, Rustam
AU - Baltabayeva, Assel
AU - Bissengaliyeva, Dariya
AU - Mamlin, Eldar
PY - 2016
Y1 - 2016
N2 - This paper presents a statistics-based method for detecting value-added tax evasion by Kazakhstani legal entities. Starting from features selection we perform an initial exploratory data analysis using Kohonen self-organizing maps; this allows us to make basic assumptions on the nature of tax compliant companies. Then we select a statistical model and propose an algorithm to estimate its parameters in unsupervisedmanner. Statistical approach appears to benefit the task of detecting tax evasion: our model outperforms the scoring model used by the State Revenue Committee of the Republic of Kazakhstan demonstrating significantly closer association between scores and audit results.
AB - This paper presents a statistics-based method for detecting value-added tax evasion by Kazakhstani legal entities. Starting from features selection we perform an initial exploratory data analysis using Kohonen self-organizing maps; this allows us to make basic assumptions on the nature of tax compliant companies. Then we select a statistical model and propose an algorithm to estimate its parameters in unsupervisedmanner. Statistical approach appears to benefit the task of detecting tax evasion: our model outperforms the scoring model used by the State Revenue Committee of the Republic of Kazakhstan demonstrating significantly closer association between scores and audit results.
KW - Anomaly detection
KW - Cluster analysis
KW - Self-organizing maps
KW - Tax evasion detection
UR - http://www.scopus.com/inward/record.url?scp=84977098268&partnerID=8YFLogxK
UR - http://www.scopus.com/inward/citedby.url?scp=84977098268&partnerID=8YFLogxK
U2 - 10.1007/978-3-319-39630-9_4
DO - 10.1007/978-3-319-39630-9_4
M3 - Conference contribution
AN - SCOPUS:84977098268
SN - 9783319396293
VL - 56
T3 - Smart Innovation, Systems and Technologies
SP - 37
EP - 49
BT - Intelligent Decision Technologies 2016 - Proceedings of the 8th KES International Conference on Intelligent Decision Technologies, KES-IDT 2016
PB - Springer Science and Business Media Deutschland GmbH
T2 - 8th KES International Conference on Intelligent Decision Technologies, KES-IDT 2016
Y2 - 15 June 2016 through 17 June 2016
ER -