Regression Analysis towards Estimating Tax Evasion in Goods and Services Tax

Mathews, Jithin and Mehta, Priya and Kuchibhotla, Suryamukhi and et al, . (2018) Regression Analysis towards Estimating Tax Evasion in Goods and Services Tax. In: 18th IEEE/WIC/ACM International Conference on Web Intelligence,WI 2018, 3-6 December 2018, Santiago,Chile.

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Tax evasion is as old as tax itself. In this paper, we devise a technique to predict the amount of tax-revenue lost by the state due to unscrupulous actions from a particular set of suspicious dealers. For the same, we build a regression model using the tax-return information of genuine business dealers and predict the amount of tax evaded by suspicious business dealers. Dealers are classified as genuine or suspicious by applying Benford's analysis on the different group of dealers formed after running k-medoids clustering algorithm over a set of dealers. In addition to getting an estimate on the loss of tax-revenue, results obtained from this work aid the tax enforcement officers on taking precautionary measures against tax evasion. The dataset used in the work is provided by the commercial tax department of Telangana state, India.

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Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: Cluster analysis,Correlation analysis,Data mining,Forensic accounting,Goods and services tax,Linear regression,Social network analysis,Tax evasion,Indexed in Scopus
Subjects: Computer science
Divisions: Department of Computer Science & Engineering
Depositing User: Library Staff
Date Deposited: 24 Oct 2019 04:24
Last Modified: 24 Oct 2019 05:56
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