Representation Learning on Graphs to Identifying Circular Trading in Goods and Services Tax
Circular trading is a form of tax evasion in Goods and Services Tax where a group of fraudulent taxpayers (traders) aims to mask illegal transactions by superimposing several fictitious transactions (where no value is added to the goods or service) among themselves in a short period. Due to the vast database of taxpayers, it is infeasible for authorities to manually identify groups of circular traders and the illegitimate transactions they are involved in. This work uses big data analytics and graph representation learning techniques to propose a framework to identify communities of circular traders and isolate the illegitimate transactions in the respective communities. Our approach is tested on real-life data provided by the Department of Commercial Taxes, Government of Telangana, India, where we uncovered several communities of circular traders.
Code (0)
등록된 구현이 없습니다.
Tasks
Graph Representation LearningRepresentation LearningSimilar Papers 제목 키워드 기반
Market allocations under conflation of goods
We study competitive equilibria in exchange economies when a continuum of goods is conflated into a finite set of commodities. The design of conflation choices affects the allocation of scarce resources among agents, by …
Torus Graphs for Multivariate Phase Coupling Analysis
Angular measurements are often modeled as circular random variables, where there are natural circular analogues of moments, including correlation. Because a product of circles is a torus, a d-dimensional vector of circul…
On Approximate MMS Allocations on Restricted Graph Classes
We study the problem of fair division of a set of indivisible goods with connectivity constraints. Specifically, we assume that the goods are represented as vertices of a connected graph, and sets of goods allocated to t…
Towards complete representation of bacterial contents in metagenomic samples
Background: In the metagenome assembly of a microbiome community, we may think abundant species would be easier to assemble due to their deeper coverage. However, this conjucture is rarely tested. We often do not know ho…
DiversityExchanging Goods Using Valuable Money
A group of people wishes to use money to exchange goods efficiently over several time periods. However, there are disadvantages to using any of the goods as money, and in addition fiat money issued in the form of notes o…
All