An algorithmic approach to handle circular trading in commercial taxation system

Mathews, Jithin and Mehta, Priya and Babu, Ch Sobhan and Rao, S V Kasi Visweswara (2018) An algorithmic approach to handle circular trading in commercial taxation system. In: IEEE 3rd International Conference on Big Data Analysis (ICBDA), 9-12 March 2018, Shanghai, China.

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Abstract

Tax manipulation comes in a variety of forms with different motivations and of varying complexities. This paper deals with a specific technique used by tax-evaders known as circular trading. In particular, algorithms are defined for the detection and analysis of circular trade. To achieve this, the whole system is modelled as a directed graph with the actors being vertices and the transactions among them as directed edges. The proposed algorithm is run on the commercial tax dataset of the government of Telangana, India, which contains the transaction details of a set of participants involved in a known circular trade.

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IITH Creators:
IITH CreatorsORCiD
Sobhan Babu, ChUNSPECIFIED
Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: data mining, bigdata analytics, social network analysis, circular trading, forensic accounting, value added tax
Subjects: Computer science
Divisions: Department of Computer Science & Engineering
Depositing User: Team Library
Date Deposited: 17 May 2019 05:23
Last Modified: 17 May 2019 05:23
URI: http://raiith.iith.ac.in/id/eprint/5214
Publisher URL: http://doi.org/10.1109/ICBDA.2018.8367653
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