Transfer pricing is important to many business conglomerates and multinational enterprises.
In this review, we pursue a stock-take of transfer pricing research through a bibliometric …

This paper reviews the accounting literature that focuses on four Internet-related
technologies that have the potential to dramatically change and disrupt the work of …

Tax risk behavior causes serious loss of fiscal revenue, damages the country's public
infrastructure, and disturbs the market economic order of fair competition. In recent years, tax …

This study aims to review the existing literature on audit and tax in the context of emerging
technologies, besides providing future research agenda. A meta literature approach by …

Big data methods are becoming an important tool for tax fraud detection around the world.
Unsupervised learning approach is the dominant framework due to the lack of label and …

This paper presents a novel approach, called MALDIVE, to support tax administrations in the
tax risk assessment for discovering tax evasion and tax avoidance. MALDIVE relies on a …

Tax evasion is an illegal activity that causes severe losses of government revenues and
disturbs the economic order. To alleviate this problem, decision support systems that enable …

Affiliated-transaction-based tax evasion (ATTE) is a new strategy in tax evasion that is
carried out via legal-like transactions between a group of companies that have …

Tax evasion is a serious economic problem for many countries, as it can undermine the
government's tax system and lead to an unfair business competition environment. Recent …

This paper describes TaxNet, a decision support system for tax evasion discovery, based on
a powerful visual language and on advanced network visualization techniques. It has been …