Identifying tax evasion in shell companies and fraudulent credits of Brazil’s state value-added tax (ICMS)
Gunther Siqueira Lemos Gomes,
Remis Balaniuk
Abstract:Companies that issue tax documents to defraud the tax authorities with the transfer of credits of Brazil’s state value-added tax (ICMS) without the movement of goods cause financial losses to the government and, therefore, to society as a whole. Several initiatives to combat tax fraud have successfully used data analysis and Machine Learning techniques. This work sought to investigate the use of these techniques in identifying a specific practice of tax fraud, practiced by shell companies, formed exclusively t… Show more
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