TED: Related Party Transaction guided Tax Evasion Detection on Heterogeneous Graph
Tax evasion causes severe losses of government revenues and disturbs the economic order of fair competition. To help alleviate this problem, the latest tax evasion detection solutions utilize expert knowledge to extract features and then train classifiers to determine whether a company is suspected of tax evasion. However, existing solutions mainly focus on the statistical features of the company, but fail to exploit the rich interactive information in tax scenarios, which affect the detection performance. In this paper, we first model the tax scenario as a heterogeneous graph and study the tax evasion detection problem under the heterogeneous graph model. To improve the performance of ta...
| Authors | Yiming Xu, Bin Shi, Bo Dong et al. |
|---|---|
| Primary category | cs.LG |
| Published | 26 May 2026 |
| Last updated at source | 26 May 2026 |
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