Detecting corporate tax evasion using a hybrid intelligent system : a case study of Iran
Eghbal Rahimikia, Shapour Mohammadi, Teymur Rahmani, Mehdi Ghazanfari
| Year of publication: |
May 2017
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|---|---|
| Authors: | Rahimikia, Eghbal ; Mohammadi, Shapour ; Rahmani, Teymur ; Ghazanfari, Mehdi |
| Published in: |
International journal of accounting information systems. - Amsterdam [u.a.] : Elsevier, ISSN 1467-0895, ZDB-ID 2211804-4. - Vol. 25.2017, p. 1-17
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| Subject: | Corporate tax evasion detection | Data mining | Hybrid intelligent system | Support vector machine | Neural network | Harmony search | Neuronale Netze | Neural networks | Data Mining | Steuervermeidung | Tax avoidance | Mustererkennung | Pattern recognition | Steuerstrafrecht | Criminal tax law | Iran | Theorie | Theory | Unternehmensbesteuerung | Corporate taxation | Expertensystem | Expert system | Künstliche Intelligenz | Artificial intelligence | Steuerflucht | Cross-border tax evasion |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.accinf.2016.12.002 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://ebvufind01.dmz1.zbw.eu/10011730014