IRTED-TL An Inter-Region Tax Evasion Detection Method Based on Transfer Learning
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A4 Artikkeli konferenssijulkaisussa
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Date
2018-09-05
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Language
en
Pages
12
1224-1235
1224-1235
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Proceedings - 17th IEEE International Conference on Trust, Security and Privacy in Computing and Communications and 12th IEEE International Conference on Big Data Science and Engineering, Trustcom/BigDataSE 2018, IEEE International Conference on Trust, Security and Privacy in Computing and Communications
Abstract
Tax evasion detection plays a crucial role in addressing tax revenue loss. Many efforts have been made to develop tax evasion detection models by leveraging machine learning techniques, but they have not constructed a uniform model for different geographical regions because an ample supply of training examples is a fundamental prerequisite for an effective detection model. When sufficient tax data are not readily available, the development of a representative detection model is more difficult due to unequal feature distributions in different regions. Existing methods face a challenge in explaining and tracing derived results. To overcome these challenges, we propose an Inter-Region Tax Evasion Detection method based on Transfer Learning (IRTED-TL), which is optimized to simultaneously augment training data and induce interpretability into the detection model. We exploit evasion-related knowledge in one region and leverage transfer learning techniques to reinforce the tax evasion detection tasks of other regions in which training examples are lacking. We provide a unified framework that takes advantage of auxiliary data using a transfer learning mechanism and builds an interpretable classifier for inter-region tax evasion detection. Experimental tests based on real-world tax data demonstrate that the IRTED-TL can detect tax evaders with higher accuracy and better interpretability than existing methods.Description
Keywords
inter-region detection, interpretability, tax evasion, transfer learning
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Citation
Zhu, X, Yan, Z, Ruan, J, Zheng, Q & Dong, B 2018, IRTED-TL An Inter-Region Tax Evasion Detection Method Based on Transfer Learning . in Proceedings - 17th IEEE International Conference on Trust, Security and Privacy in Computing and Communications and 12th IEEE International Conference on Big Data Science and Engineering, Trustcom/BigDataSE 2018 ., 8456038, IEEE International Conference on Trust, Security and Privacy in Computing and Communications, IEEE, pp. 1224-1235, IEEE International Conference on Trust, Security and Privacy in Computing and Communications / IEEE International Conference on Big Data Science and Engineering, New York, New York, United States, 01/08/2018 . https://doi.org/10.1109/TrustCom/BigDataSE.2018.00169
