Segmentation of Potential Fraud Taxpayers and Characterization in Personal Income Tax Using Data Mining Techniques
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- César Pérez López & María Jesús Delgado Rodríguez & Sonia de Lucas Santos, 2023. "Modelización de los factores que afectan al fraude fiscal con técnicas de minería de datos: aplicación al Impuesto de la Renta en España," Hacienda Pública Española / Review of Public Economics, IEF, vol. 246(3), pages 137-164, September.
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More about this item
Keywords
Personal income tax; Tax compliance; Data mining techniques; Multilayer perceptron; Decision trees; Fiscal fraud detection; Tax evaluation.;All these keywords.
JEL classification:
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- C55 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Large Data Sets: Modeling and Analysis
- C38 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Classification Methdos; Cluster Analysis; Principal Components; Factor Analysis
Statistics
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