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TaxThemis: Interactive Mining and Exploration of Suspicious Tax Evasion Groups

  • Yating Lin
  • , Kamkwai Wong
  • , Yong Wang
  • , Rong Zhang
  • , Bo Dong
  • , Huamin Qu
  • , Qinghua Zheng
  • Xi'an Jiaotong University
  • Hong Kong University of Science and Technology

Research output: Contribution to journalArticlepeer-review

25 Scopus citations

Abstract

Tax evasion is a serious economic problem for many countries, as it can undermine the government's tax system and lead to an unfair business competition environment. Recent research has applied data analytics techniques to analyze and detect tax evasion behaviors of individual taxpayers. However, they have failed to support the analysis and exploration of the related party transaction tax evasion (RPTTE) behaviors (e.g., transfer pricing), where a group of taxpayers is involved. In this paper, we present TaxThemis, an interactive visual analytics system to help tax officers mine and explore suspicious tax evasion groups through analyzing heterogeneous tax-related data. A taxpayer network is constructed and fused with the respective trade network to detect suspicious RPTTE groups. Rich visualizations are designed to facilitate the exploration and investigation of suspicious transactions between related taxpayers with profit and topological data analysis. Specifically, we propose a calendar heatmap with a carefully-designed encoding scheme to intuitively show the evidence of transferring revenue through related party transactions. We demonstrate the usefulness and effectiveness of TaxThemis through two case studies on real-world tax-related data and interviews with domain experts.

Original languageEnglish
Article number9222068
Pages (from-to)849-859
Number of pages11
JournalIEEE Transactions on Visualization and Computer Graphics
Volume27
Issue number2
DOIs
StatePublished - Feb 2021

Keywords

  • Anomaly detection
  • Multidimensional data
  • Tax Evasion Detection
  • Tax Network
  • Visual Analytics

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