评估可能的税收操纵的数据科学:意大利的案例
Data science for assessing possible tax income manipulation: The case of Italy
摘要:
本文从数据科学的角度探讨了现实世界的基本主题。它具体讨论了欺诈或操纵是否可以观察到,从市所得税规模分布,通过他们从公民的财政报告汇总。研究案例涉及2007-2011年期间从意大利经济和财政部获得的官方数据。所有意大利(20)地区都被考虑在内。所考虑的数据科学方法具体体现在采用本福德第一位数定律作为定量工具。在几个地区发现了明显的差异,导致了意想不到的“结论”。人们浏览最多的区域并不是人们对意大利金融阴影问题的经典想象所预期的区域。
英文摘要:
This paper explores a real-world fundamental theme under a data science perspective. It specifically discusses whether fraud or manipulation can be observed in and from municipality income tax size distributions, through their aggregation from citizen fiscal reports. The study case pertains to official data obtained from the Italian Ministry of Economics and Finance over the period 2007-2011. All Italian (20) regions are considered. The considered data science approach concretizes in the adoption of the Benford first digit law as quantitative tool. Marked disparities are found, - for several regions, leading to unexpected "conclusions". The most eye browsing regions are not the expected ones according to classical imagination about Italy financial shadow matters.
机构、总结、中文摘要均由AI分析而来,可能存在错误,请以论文正文为准。