TaxThemis : Interactive Mining and Exploration of Suspicious Tax Evasion Groups
Tax evasion is a serious economic problem for many countries, as it can undermine the government's tax system and lead to an unfair business competition environment. Recent research has applied data analytics techniques to analyze and detect tax evasion behaviors of individual taxpayers. Howeve...
| Veröffentlicht in: | IEEE transactions on visualization and computer graphics. - 1996. - 27(2021), 2 vom: 13. Feb., Seite 849-859 |
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| Format: | Online-Aufsatz |
| Sprache: | English |
| Veröffentlicht: |
2021
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| Zugriff auf das übergeordnete Werk: | IEEE transactions on visualization and computer graphics |
| Schlagworte: | Journal Article Research Support, Non-U.S. Gov't |
| Zusammenfassung: | Tax evasion is a serious economic problem for many countries, as it can undermine the government's tax system and lead to an unfair business competition environment. Recent research has applied data analytics techniques to analyze and detect tax evasion behaviors of individual taxpayers. However, they have failed to support the analysis and exploration of the related party transaction tax evasion (RPTTE) behaviors (e.g., transfer pricing), where a group of taxpayers is involved. In this paper, we present TaxThemis, an interactive visual analytics system to help tax officers mine and explore suspicious tax evasion groups through analyzing heterogeneous tax-related data. A taxpayer network is constructed and fused with the respective trade network to detect suspicious RPTTE groups. Rich visualizations are designed to facilitate the exploration and investigation of suspicious transactions between related taxpayers with profit and topological data analysis. Specifically, we propose a calendar heatmap with a carefully-designed encoding scheme to intuitively show the evidence of transferring revenue through related party transactions. We demonstrate the usefulness and effectiveness of TaxThemis through two case studies on real-world tax-related data and interviews with domain experts |
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| Beschreibung: | Date Completed 30.09.2021 Date Revised 30.09.2021 published: Print-Electronic Citation Status PubMed-not-MEDLINE |
| ISSN: | 1941-0506 |
| DOI: | 10.1109/TVCG.2020.3030370 |