Risk prediction of tax evasion with Benford law and generative topographic mapping
Tax evasion is an illegal avoidance of tax payments to the government. It is the intentional over-declaration of expenses and the under declaration of revenue in the tax return forms. In the Philippines, the issue of tax evasion has cost the collecting agency of the government to address annual reve...
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| Main Authors: | , |
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| Format: | text |
| Language: | English |
| Published: |
Animo Repository
2019
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| Subjects: | |
| Online Access: | https://animorepository.dlsu.edu.ph/etd_bachelors/18576 |
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| Institution: | De La Salle University |
| Language: | English |
| Summary: | Tax evasion is an illegal avoidance of tax payments to the government. It is the intentional over-declaration of expenses and the under declaration of revenue in the tax return forms. In the Philippines, the issue of tax evasion has cost the collecting agency of the government to address annual revenue loss of 218 billion Philippine pesos, resulting in the implementation of the Benchmarking Program in 2011. The objective is to improve tax collections and to detect tax leakages. However, the benchmarking program has caused controversial issues with the citizens. Their current method has shown some inconsistent and inaccurate results. The uses of Benford Law and General Topographic Mapping in the prediction of tax evasion are implemented in this paper. |
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