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.
Authors
- Aleksandr Litvinenko
- Aleksandra Garmysheva
Institutions
- St. Petersburg University of the Ministry of Internal Affairs of Russia (RU)
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