Abstract
In this study, we apply statistical methods based on Benford’s Law for checking accuracy of tax reports. Specifically, instead of the usual practice of randomly selecting documents for detailed scrutiny, the proposed method selects the most suspicious document. Our experience of using this method has shown that its application has drastically increased the probability of detecting tax fraud. This method is relatively easy to use, it is based on a simple Excel-based algorithm.
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Loan, N.T., Hac, L.D., Anh, N.V.H. (2018). Application of Statistical Methods for Tax Inspection of Enterprises: A Case Study in Vietnam. In: Anh, L., Dong, L., Kreinovich, V., Thach, N. (eds) Econometrics for Financial Applications. ECONVN 2018. Studies in Computational Intelligence, vol 760. Springer, Cham. https://doi.org/10.1007/978-3-319-73150-6_51
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DOI: https://doi.org/10.1007/978-3-319-73150-6_51
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