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Enhancement to Training of Bidirectional GAN : An Approach to Demystify Tax Fraud
To validate the proposed approach, we train a BiGAN with the proposed training approach to detect taxpayers, who are manipulating their tax returns.
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.
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