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De (voorgestelde) digitaledienstenbelasting fiscaal-juridisch gewikt en gewogen Universiteit Antwerpen
Overgangsmaatregelen bij fiscale hervormingen: een juridisch beoordelingskader Universiteit Antwerpen
Value-added tax fraud detection with scalable anomaly detection techniques Universiteit Antwerpen
The tax fraud detection domain is characterized by very few labelled data (known fraud/legal cases) that are not representative for the population due to sample selection bias. We use unsupervised anomaly detection (AD) techniques, which are uncommon in tax fraud detection research, to deal with these domain issues. We analyse a unique dataset containing the VAT declarations and client listings of all Belgian VAT numbers pertaining to ten ...