Application of Statistical Methods for Tax Inspection of Enterprises: A Case Study in Vietnam

Tax Avoidance, Fraud Detection and Related Accounting Issues. Insights from the Visegrad Group Countries

“…Interesting research on personal taxation in Italy was conducted by Ausloss et al (Ausloos, Cerqueti, & Mir, 2017), which confirmed the effectiveness of using Benford's law to analyse anomalies in natural persons' income. Loan et al (Loan, Hac, & Anh, 2018) studied tax settlements in their research and indicated the usefulness of Benford's law as a tool to reveal fraud in specific tax returns. Demir and Javorcik (2020) used Benford's law to expose tax fraud resulting from adverse changes in the law in Turkey.…”