A Decision Support System for Corporate Tax Arrears Prediction
This paper proposes a decision support system to predict corporate tax arrears by using tax arrears in the preceding 12 months. Despite the economic importance of ensuring tax compliance, studies on predicting corporate tax arrears have so far been scarce and with modest accuracies. Four machine lea...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
MDPI AG
2021-07-01
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| Series: | Sustainability |
| Subjects: | |
| Online Access: | https://www.mdpi.com/2071-1050/13/15/8363 |