Tax Fraud Detection for Under-Reporting Declarations Using an Unsupervised Machine Learning Approach
Daniel de Roux, Boris Pérez, Andrés Moreno, María del Pilar Villamil, Figueroa Cesar · 2018
Tax fraud is the intentional act of lying on a tax return form with intent to lower one's tax liability. Under-reporting is one of the most common types of tax fraud, it consists in filling a tax return form with a lesser tax base. As a result of this act, fiscal revenues are reduced, undermining public investment.