scholarly journals Medicare fraud detection using neural networks

2019 ◽  
Vol 6 (1) ◽  
Author(s):  
Justin M. Johnson ◽  
Taghi M. Khoshgoftaar
Keyword(s):  
Neural Networks ◽  
Fraud Detection ◽  
Medicare Fraud

scholarly journals Tax Fraud Detection through Neural Networks: An Application Using a Sample of Personal Income Taxpayers

2019 ◽  
Vol 11 (4) ◽  
pp. 86 ◽  
Author(s):  
César Pérez López ◽  
María Delgado Rodríguez ◽  
Sonia de Lucas Santos
Keyword(s):  
Neural Network ◽  
Neural Networks ◽  
Income Tax ◽  
Fraud Detection ◽  
Personal Income ◽  
Personal Income Tax ◽  
Tax Returns ◽  
The Neural Networks ◽  
Tax Fraud ◽  
Efficiency Rate

The goal of the present research is to contribute to the detection of tax fraud concerning personal income tax returns (IRPF, in Spanish) filed in Spain, through the use of Machine Learning advanced predictive tools, by applying Multilayer Perceptron neural network (MLP) models. The possibilities springing from these techniques have been applied to a broad range of personal income return data supplied by the Institute of Fiscal Studies (IEF). The use of the neural networks enabled taxpayer segmentation as well as calculation of the probability concerning an individual taxpayer’s propensity to attempt to evade taxes. The results showed that the selected model has an efficiency rate of 84.3%, implying an improvement in relation to other models utilized in tax fraud detection. The proposal can be generalized to quantify an individual’s propensity to commit fraud with regards to other kinds of taxes. These models will support tax offices to help them arrive at the best decisions regarding action plans to combat tax fraud.

Neural networks: the panacea in fraud detection?

2010 ◽  
Vol 25 (7) ◽  
pp. 659-678 ◽  
Author(s):  
Maria Krambia‐Kapardis ◽  
Chris Christodoulou ◽  
Michalis Agathocleous
Keyword(s):  
Neural Networks ◽  
Fraud Detection

Auto claim fraud detection using Bayesian learning neural networks

2005 ◽  
Vol 29 (3) ◽  
pp. 653-666 ◽  
Author(s):  
S VIAENE ◽  
G DEDENE ◽  
R DERRIG
Keyword(s):  
Neural Networks ◽  
Bayesian Learning ◽  
Fraud Detection
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