Kumar, Neeraj and Ch, Sobhan Babu
(2018)
An algorithmic approach to handle circular
trading in commercial taxing system.
Masters thesis, Indian Institute of Technology Hyderabad.
Abstract
This article presents fraudulent activity that are done by the
unscrupulous desire of people to make the personal benefits by
manipulating the tax in taxing system. Taxpayers manipulate the
money paid to the tax authorities through avoidance and evasion
activities. In this paper, we deal with a specific technique used by
the tax-evaders known as a circular trading. We define an
algorithm for detection and analysis of circular trade. To detect
these circular trade, we have modeled whole system as a directed
graph with actors being vertices and the transactions among them
as directed edges. We have proposed an algorithm for detecting
these circular trade. The commercial tax dataset is given by
Telangana, India. This dataset contains the transaction details of
participants involved in a known circular trade.
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