3 papers
cs.LG2022
Enhancement to Training of Bidirectional GAN : An Approach to Demystify Tax Fraud
Priya Mehta, Sandeep Kumar, Ravi Kumar +1
Outlier detection is a challenging activity. Several machine learning techniques are proposed in the literature for outlier detection. In this article, we propose a new training ap…
cs.LG2022
Representation Learning on Graphs to Identifying Circular Trading in Goods and Services Tax
Priya Mehta, Sanat Bhargava, M. Ravi Kumar +2
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 ficti…
cs.DS2017
An algorithmic approach to handle circular trading in commercial taxing system
Jithin Mathews, Priya Mehta, S. V. Kasi Visweswara Rao +1
Tax manipulation comes in a variety of forms with different motivations and of varying complexities. In this paper, we deal with a specific technique used by tax-evaders known as c…