Knowledge discovery in databases: an overview
AI Magazine
Mining association rules between sets of items in large databases
SIGMOD '93 Proceedings of the 1993 ACM SIGMOD international conference on Management of data
Building the data warehouse (2nd ed.)
Building the data warehouse (2nd ed.)
From data mining to knowledge discovery: an overview
Advances in knowledge discovery and data mining
Decision Support Systems - Special issue on WITS '97
Data Mining Techniques: For Marketing, Sales, and Customer Support
Data Mining Techniques: For Marketing, Sales, and Customer Support
Mining Multiple-Level Association Rules in Large Databases
IEEE Transactions on Knowledge and Data Engineering
Mining Optimized Association Rules with Categorical and Numeric Attributes
IEEE Transactions on Knowledge and Data Engineering
Data Mining and Knowledge Discovery: Making Sense Out of Data
IEEE Expert: Intelligent Systems and Their Applications
ICDE '97 Proceedings of the Thirteenth International Conference on Data Engineering
Optimal Histograms with Quality Guarantees
VLDB '98 Proceedings of the 24rd International Conference on Very Large Data Bases
Statistics and data mining: intersecting disciplines
ACM SIGKDD Explorations Newsletter
Mining Frequent Patterns without Candidate Generation: A Frequent-Pattern Tree Approach
Data Mining and Knowledge Discovery
Expert Systems with Applications: An International Journal
Data mining for adaptive learning sequence in English language instruction
Expert Systems with Applications: An International Journal
Detection of financial statement fraud and feature selection using data mining techniques
Decision Support Systems
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Currently, tax authorities face the challenge of identifying and collecting from businesses that have successfully evaded paying the proper taxes. In solving the problem of tax evaders, tax authorities are equipped with limited resources and traditional tax auditing strategies that are time-consuming and tedious. These continued practices have resulted in the loss of a substantial amount of tax revenue for the government. The objective of the current study is to apply a data mining technique to enhance tax evasion detection performance. Using a data mining technique, a screening framework is developed to filter possible non-compliant value-added tax (VAT) reports that may be subject to further auditing. The results show that the proposed data mining technique truly enhances the detection of tax evasion, and therefore can be employed to effectively reduce or minimize losses from VAT evasion.