Tax evasion, an unlawful practice in which taxpayers deliberately conceal information to
avoid paying tax liabilities, poses significant challenges for tax authorities. Effective tax …

The integration of artificial intelligence (AI) in tax administration represents a transformative
technological shift in public finance management. This paper synthesizes recent research …

Within the realm of e-commerce networks, it is frequently observed that certain users exhibit
behavior patterns that differ substantially from the normative behaviors exhibited by the …

The rich information underlying graphs has inspired further investigation of unsupervised
graph representation. Existing studies mainly depend on node features and topological …

Tax fraud is a criminal activity that entails significant losses for governments. Due to its
clandestine nature, it is difficult to reliably estimate the amount of taxes evaded. To fight tax …

Tax compliance and avoidance are critical issues for governments and businesses
worldwide, especially as businesses often use legal methods to minimize taxes, which can …

Tax evasion causes severe losses of government revenues and disturbs the economic order
of fair competition. To help alleviate this problem, the latest tax evasion detection solutions …

Checking receipt data is essential for tax authorities to ensure compliance with financial
reporting regulations, identify potential anomalies, and prevent tax violations. This study …

Federated Graph Learning (FGL) enables multiple clients to jointly train powerful graph
learning models, eg, Graph Neural Networks (GNNs), without sharing their local graph data …

One of the current problems in tax evasion is the creation of shell companies. Such
companies operate in the provision of spurious credits, harming the market and the State …