An algorithmic approach to handle circular trading in commercial taxing system

Mathews, Jithin and Mehta, Priya and Visweswara Rao, S V Kasi and Ch, Sobhan Babu (2017) An algorithmic approach to handle circular trading in commercial taxing system. arXiv. p. 9. (In Press)

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Tax manipulation comes in a variety of forms with different motivations and of varying complexities. In this paper, we deal with a specific technique used by tax-evaders known as circular trading. In particular, we define algorithms for the detection and analysis of circular trade. To achieve this, we have modelled the whole system as a directed graph with the actors being vertices and the transactions among them as directed edges. We illustrate the results obtained after running the proposed algorithm 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:
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Item Type: Article
Uncontrolled Keywords: Data Structures and Algorithms
Subjects: Computer science > Computer programming, programs, data
Computer science > Algorithm Analysis
Divisions: Department of Computer Science & Engineering
Depositing User: Team Library
Date Deposited: 06 Nov 2017 04:26
Last Modified: 06 Nov 2017 04:26
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