TAX EVASION AND FINANCIAL FRAUD IN THE CURRENT DIGITAL CONTEXT

Preventing and combating phenomenon of tax evasion is a present concern of national governments due to the magnitude this phenomenon represents and because of the increasingly sophisticated techniques used by the authors in carrying out tax frauds. Evolution of tax evasion phenomenon at internationa...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autores principales:	Ioana – Florina Coita, Laura – Camelia Filip, Eliza-Angelika Kicska
Formato:	article
Lenguaje:	DE EN FR IT
Publicado:	University of Oradea 2021
Materias:	tax evasion, financial fraud, blockchain, cryptocurrency, cybercrime. Business HF5001-6182 Finance HG1-9999
Acceso en línea:	https://doaj.org/article/520d27c158a04c0b90a9da1bb72b70c5
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:520d27c158a04c0b90a9da1bb72b70c5
record_format	dspace
spelling	oai:doaj.org-article:520d27c158a04c0b90a9da1bb72b70c52021-11-09T19:45:20ZTAX EVASION AND FINANCIAL FRAUD IN THE CURRENT DIGITAL CONTEXT1222-569X1582-5450https://doaj.org/article/520d27c158a04c0b90a9da1bb72b70c52021-07-01T00:00:00Zhttp://anale.steconomiceuoradea.ro/volume/2021/n1/020.pdfhttps://doaj.org/toc/1222-569Xhttps://doaj.org/toc/1582-5450Preventing and combating phenomenon of tax evasion is a present concern of national governments due to the magnitude this phenomenon represents and because of the increasingly sophisticated techniques used by the authors in carrying out tax frauds. Evolution of tax evasion phenomenon at international level has acquired a profound technological character due to the increasingly elaborate methods. Illegal behaviour has some specific features that could be recognized easily by artificial intelligence models. They use real data in order to derive characteristics that could be identified in due time so that tax avoidant behaviour be identified and prevented. The use of forecasting models like logistic regression, random forests or decision trees in order to model tax avoidant behaviour shows having a good predictive power. Also, the use of the neural networks allowed scientists to calculate probability of an individual taxpayer that would attempt to evade taxes or commit other types of financial frauds. Scientific literature shows an increasing interest in using neural networks to detect and predict fraudulent behaviour in the fields of tax avoidance and financial domain. Cybercrime, cryptocurrency and blockchain were created in order to facilitate payments and help owner in accumulating wealth. Current landscape of financial frauds shows a different picture. Intracommunity frauds are more and more diversified. European Union and International bodies act together to prevent and combat fraud. Could these new technologies possess a real threat to the financial security of our transactions or encourage fraudulent behaviour? This paper tries to find the answer to this question.Ioana – Florina CoitaLaura – Camelia FilipEliza-Angelika KicskaUniversity of Oradeaarticletax evasion, financial fraud, blockchain, cryptocurrency, cybercrime.BusinessHF5001-6182FinanceHG1-9999DEENFRITAnnals of the University of Oradea: Economic Science, Vol 30, Iss 1, Pp 187-194 (2021)
institution	DOAJ
collection	DOAJ
language	DE EN FR IT
topic	tax evasion, financial fraud, blockchain, cryptocurrency, cybercrime. Business HF5001-6182 Finance HG1-9999
spellingShingle	tax evasion, financial fraud, blockchain, cryptocurrency, cybercrime. Business HF5001-6182 Finance HG1-9999 Ioana – Florina Coita Laura – Camelia Filip Eliza-Angelika Kicska TAX EVASION AND FINANCIAL FRAUD IN THE CURRENT DIGITAL CONTEXT
description	Preventing and combating phenomenon of tax evasion is a present concern of national governments due to the magnitude this phenomenon represents and because of the increasingly sophisticated techniques used by the authors in carrying out tax frauds. Evolution of tax evasion phenomenon at international level has acquired a profound technological character due to the increasingly elaborate methods. Illegal behaviour has some specific features that could be recognized easily by artificial intelligence models. They use real data in order to derive characteristics that could be identified in due time so that tax avoidant behaviour be identified and prevented. The use of forecasting models like logistic regression, random forests or decision trees in order to model tax avoidant behaviour shows having a good predictive power. Also, the use of the neural networks allowed scientists to calculate probability of an individual taxpayer that would attempt to evade taxes or commit other types of financial frauds. Scientific literature shows an increasing interest in using neural networks to detect and predict fraudulent behaviour in the fields of tax avoidance and financial domain. Cybercrime, cryptocurrency and blockchain were created in order to facilitate payments and help owner in accumulating wealth. Current landscape of financial frauds shows a different picture. Intracommunity frauds are more and more diversified. European Union and International bodies act together to prevent and combat fraud. Could these new technologies possess a real threat to the financial security of our transactions or encourage fraudulent behaviour? This paper tries to find the answer to this question.
format	article
author	Ioana – Florina Coita Laura – Camelia Filip Eliza-Angelika Kicska
author_facet	Ioana – Florina Coita Laura – Camelia Filip Eliza-Angelika Kicska
author_sort	Ioana – Florina Coita
title	TAX EVASION AND FINANCIAL FRAUD IN THE CURRENT DIGITAL CONTEXT
title_short	TAX EVASION AND FINANCIAL FRAUD IN THE CURRENT DIGITAL CONTEXT
title_full	TAX EVASION AND FINANCIAL FRAUD IN THE CURRENT DIGITAL CONTEXT
title_fullStr	TAX EVASION AND FINANCIAL FRAUD IN THE CURRENT DIGITAL CONTEXT
title_full_unstemmed	TAX EVASION AND FINANCIAL FRAUD IN THE CURRENT DIGITAL CONTEXT
title_sort	tax evasion and financial fraud in the current digital context
publisher	University of Oradea
publishDate	2021
url	https://doaj.org/article/520d27c158a04c0b90a9da1bb72b70c5
work_keys_str_mv	AT ioanaflorinacoita taxevasionandfinancialfraudinthecurrentdigitalcontext AT lauracameliafilip taxevasionandfinancialfraudinthecurrentdigitalcontext AT elizaangelikakicska taxevasionandfinancialfraudinthecurrentdigitalcontext
_version_	1718440836855758848

TAX EVASION AND FINANCIAL FRAUD IN THE CURRENT DIGITAL CONTEXT

Ejemplares similares