Methodology for identifying tax evading organizations based on the method “Random Forest”

The article describes the author’s methodology for identifying tax evading organizations. The methodology is based on the analysis of financial and non-financial factors of companies’ activities using the “Random Forest” machine learning method. The results of the study can be used by law enforcement and tax authorities as a tool to counteract tax evasion.

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Publication Details

Journal
The Economy under Guard
Published
2024-12-19
DOI
https://doi.org/10.36511/2588-0071-2024-4-60-68
Primary Topic
Impulse Buying and Technology Impacts
Type
article
Field-Weighted Citation Impact
0.00
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article

Methodology for identifying tax evading organizations based on the method “Random Forest”

Aleksandr Litvinenko, Aleksandra Garmysheva
The Economy under Guard
Impulse Buying and Technology Impacts
article

Methodology for identifying tax evading organizations based on the method “Random Forest”

Aleksandr Litvinenko, Aleksandra Garmysheva
article en

Abstract

The article describes the author’s methodology for identifying tax evading organizations. The methodology is based on the analysis of financial and non-financial factors of companies’ activities using the “Random Forest” machine learning method. The results of the study can be used by law enforcement and tax authorities as a tool to counteract tax evasion.

The Economy under GuardVol. 0(4)
St. Petersburg University of the Ministry of Internal Affairs of Russia (RU)
Peace, Justice and strong institutions
Openalex Percentile: Top 71%
Impulse Buying and Technology Impacts
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Methodology for identifying tax evading organizations based on the method “Random Forest” — Aleksandr Litvinenko, Aleksandra Garmysheva · The Economy under Guard (2024) | TGRS Research Map | TGRS