The Study of Evasion Detection of Value-Added Tax
碩士 === 國立臺中科技大學 === 企業管理系事業經營碩士班 === 101 === From the practice of current business tax, the business entity usually evades the business tax against invoice and business income skipping and input tax and expense padding. How to block the tax skipping, especially for the severe tax skipping by limited...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/4w69sr |
| Summary: | 碩士 === 國立臺中科技大學 === 企業管理系事業經營碩士班 === 101 === From the practice of current business tax, the business entity usually evades the business tax against invoice and business income skipping and input tax and expense padding. How to block the tax skipping, especially for the severe tax skipping by limited human resource has been the biggest goal that the taxing authority shall strive for.
This study detects the evasion of value-added tax and further carries out positive research against the creation of decision tree, discriminant analysis, logistic binary regression model. The result shows that the accuracy of logistic binary regression model is 89.3%, which is higher than the forecasting accuracy of discriminant analysis of 87.7%. The forecasting accuracy of decision tree is even up to 95.7%. We hope this can enable the taxing authority to investigate and prevent the relevant severe tax skipping more efficiently. The best investigation model can be applied by relevant taxing authorities to crack down on illegal practices and holding back tax skipping in order to maintain the taxation justice and increase the income.
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