Structural Properties of Stochastic Dynamic Programs
Operations Research
Identification of fraudulent financial statements using linguistic credibility analysis
Decision Support Systems
An ANN-based auditor decision support system using Benford's law
Decision Support Systems
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In the midst of the financial crisis currently unfolding in Greece, tax revenue collection is considered a top priority. This work describes a dynamic, Markov-based decision support model, aimed at predicting the behavior of a risk-neutral enterprise in Greece, and at evaluating tax policies before they are implemented. We use our model to i) analyze the effectiveness of an alternative taxation option periodically offered by the Greek government, ii) show that in the current environment, a rational enterprise has no incentive to disclose its profits, and iii) identify ''virtuous'' combinations of parameters which lead to full disclosure of profits.