A Hybrid DNN-Transformer-AE Framework for Corporate Tax Risk Supervision and Risk Level Assessment

Tax risk supervision has become a critical component of modern financial governance, as irregular tax behaviors and hidden compliance risks pose significant challenges to regulatory authorities and enterprises alike. Traditional rule-based methods often struggle to capture complex and dynamic tax-related anomalies in large-scale enterprise data. To address this issue, this paper proposes a hybrid deep learning framework (DNN-Transformer-Autoencoder) for corporate tax risk supervision and risk level assessment. The framework integrates three complementary modules: a Deep Neural Network (DNN) for modeling static enterprise attributes, a Transformer-based architecture for capturing long-term dependencies in historical financial time series, and an Autoencoder (AE) for unsupervised detection of anomalous tax behaviors. The outputs of these modules are fused to generate a comprehensive risk score, which is further mapped into discrete risk levels (high, medium, low). Experimental evaluations on a real-world enterprise tax dataset demonstrate the effectiveness of the proposed framework, achieving an accuracy of 0.91 and a Macro F1-score of 0.88. These results indicate that the hybrid model not only improves classification performance but also enhances interpretability and applicability in practical tax regulation scenarios. This study provides both methodological innovation and regulatory implications for intelligent tax risk management.

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Publication Details

Journal
Economics and Management Innovation
Published
2025-10-08
DOI
https://doi.org/10.71222/s7w5p167
Citations
3
Primary Topic
Risk Management in Financial Firms
Type
article
Field-Weighted Citation Impact
11.73
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article

A Hybrid DNN-Transformer-AE Framework for Corporate Tax Risk Supervision and Risk Level Assessment

Nanxi Wang, Hongji Li, Zhigang Song
3 citations
Economics and Management Innovation
Risk Management in Financial Firms
11.73
article

A Hybrid DNN-Transformer-AE Framework for Corporate Tax Risk Supervision and Risk Level Assessment

Nanxi Wang, Hongji Li, Zhigang Song
article en
3 citations

Abstract

Tax risk supervision has become a critical component of modern financial governance, as irregular tax behaviors and hidden compliance risks pose significant challenges to regulatory authorities and enterprises alike. Traditional rule-based methods often struggle to capture complex and dynamic tax-related anomalies in large-scale enterprise data. To address this issue, this paper proposes a hybrid deep learning framework (DNN-Transformer-Autoencoder) for corporate tax risk supervision and risk level assessment. The framework integrates three complementary modules: a Deep Neural Network (DNN) for modeling static enterprise attributes, a Transformer-based architecture for capturing long-term dependencies in historical financial time series, and an Autoencoder (AE) for unsupervised detection of anomalous tax behaviors. The outputs of these modules are fused to generate a comprehensive risk score, which is further mapped into discrete risk levels (high, medium, low). Experimental evaluations on a real-world enterprise tax dataset demonstrate the effectiveness of the proposed framework, achieving an accuracy of 0.91 and a Macro F1-score of 0.88. These results indicate that the hybrid model not only improves classification performance but also enhances interpretability and applicability in practical tax regulation scenarios. This study provides both methodological innovation and regulatory implications for intelligent tax risk management.

Economics and Management InnovationVol. 2(5)
University of Southern California (US), Columbia University (US), Northwest A&F University (CN)
Openalex Percentile: Top 2%
Risk Management in Financial Firms
11.73
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