An algorithmic approach to handle circular trading in commercial taxing system

Kumar, Neeraj and Ch, Sobhan Babu (2018) An algorithmic approach to handle circular trading in commercial taxing system. Masters thesis, Indian Institute of Technology Hyderabad.

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This article presents fraudulent activity that are done by the unscrupulous desire of people to make the personal benefits by manipulating the tax in taxing system. Taxpayers manipulate the money paid to the tax authorities through avoidance and evasion activities. In this paper, we deal with a specific technique used by the tax-evaders known as a circular trading. We define an algorithm for detection and analysis of circular trade. To detect these circular trade, we have modeled whole system as a directed graph with actors being vertices and the transactions among them as directed edges. We have proposed an algorithm for detecting these circular trade. The commercial tax dataset is given by Telangana, India. This dataset contains the transaction details of participants involved in a known circular trade.

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IITH Creators:
IITH CreatorsORCiD
Item Type: Thesis (Masters)
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: 04 Jul 2018 11:10
Last Modified: 04 Jul 2018 11:10
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