Purpose With the continuous development of online shopping, analyzing the competitiveness of products in the fierce market competition is becoming increasingly crucial to position their own product development. However, the information overload brought by the network development makes it getting...

Purpose Sampling taxpayers for audits has always been a major concern for policymakers of tax administration. The purpose of this study is to propose a systematic method to select a small number of taxpayers with a high probability of tax fraud. Design/methodology/approach An efficient sampling...