A Binary and Multi Classification Model on Tax Evasion: A Comparative Study

نموذج ثنائي ومتعدد التصنيفات للتهرب الضريبي: دراسة مقارنة

Abeer Abdullah Shujaaddeen, Fadl Mutaher Ba-Alwi, Ammar T Zahary, Ahmed Sultan Alhegami, Ayman Alsabry, Abdulkader M Al-Badani

2024 1st International Conference on Emerging Technologies for Dependable Internet of Things (ICETI) · 2024 · pp. 1–9

IEEE

Abstract

In this paper, a model was built to compare the performance of the following machine learning (ML) models: DT, RF, SVM, and MLP, using two types of classification: binary classification and multi classification. The researchers concluded that the MLP classifier was the most efficient using multi classifications, as the classifier gave an accuracy of 99.77%, a recall of 93.25%, a precision of 92.02%, and an F-score of 92.63%. Using the dataset provided by the Tax Authority of Yemen, which is related to the commercial and industrial profits tax explained in detail in other papers for the same authors, which consists of 1083 record, after the preprocessing of data. Keywords— ML techniques, RF, DT, SVM,MLP techniques, Binary classification, Multi-classification, Dataset of Tax.

Keywords

Binary Classification Multivariate Classification Multi-class Model Machine Learning Machine Learning Models Machine Learning Techniques Type Classification Tax Authorities Confusion Matrix Multi-label Multiple Classes Fraud Detection Tax Administration RapidMiner Financial Fraud