There is evidence that an increasing number of enterprises plot together to evade tax in an unperceived way. At the same time, the taxation information related data is a classic kind of big data. The issues challenge the effectiveness of traditional data mining-based tax evasion detection methods. To address this problem, we first investigate the classic tax evasion cases, and employ a graph-based method to characterize their property that describes two suspicious relationship trails with a same antecedent node behind an Interest Affiliated Transaction (IAT). Next, we propose a colored network-based model (CNBM) for characterizing economic behaviors, social relationships and the IATs between taxpayers, and generating a Taxpayer Interest Interacted Network (TPIIN). To accomplish the tax evasion detection task by discovering suspicious groups in a TPIIN, methods for building a patterns tree and matching component patterns are introduced and the completeness of the methods based on graph theory is presented. Then, we describe an experiment based on real data and a simulated network. The experimental results show that our proposed method greatly improves the efficiency of tax evasion detection, as well as provides a clear explanation of the tax evasion behaviors of taxpayer groups.

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Open multi-agent systems (MAS) are decentralized and highly distributed systems that consist of a large number of loosely coupled autonomous agents. Diagnosing exceptions in such systems is a complex task due to the distributed nature of their data and their control. This complexity is exacerbated in open environments where independently developed autonomous agents interact with each other in order to achieve their goals. Inevitably, exceptions will occur in such MAS and these exceptions can arise at one of three levels, namely environmental, knowledge and social levels. In this paper we propose a novel exception diagnosis system that is able to analyse and detect exceptions effectively. The proposed architecture consists of specialised exception diagnosis agents called sentinel agents. The sentinel agents are equipped with knowledge of observable abnormal situations, and their underlying causes.

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