Improving Tax Audit Efficiency Using Machine Learning: The Role of Taxpayer’s Network Data in Fraud Detection
Using the universe of Armenian business tax payers operating under a standard tax regime, we develop a fraud prediction model based on machine learning tools, with gradient boosting as the primary choice. Having to deal with broadly defined fraud and heterogeneous taxpayers, as well as a relatively...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2022-12-01
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| Series: | Applied Artificial Intelligence |
| Online Access: | http://dx.doi.org/10.1080/08839514.2021.2012002 |