Which, Who and How: Detecting fraudulent sale accumulation behavior from multi-dimensional sparse data

In 2015, electronic records of sales were introduced in the Czech Republic. Before this year, there was no control of cash sales. There have been long discussions on this topic, how to prevent the reduction of tax liability in the country. Finally, a law on sales registration was proposed. The main goal of this contribution is to find out what impact the introduction of electronic sales records had on the reporting of sales in the hospitality industry. The results are evaluated using three different statistical tests. All the calculated tests came to the same conclusion. The introduction of electronic records of sales had an impact on the reporting of sales in the hospitality industry. The impact of the introduction of electronic records of sales thus eliminated tax evasion.

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Which, Who and How: Detecting fraudulent sale accumulation behavior from multi-dimensional sparse data

Cited by 2 publications

References 16 publications

Design and Development of Multi-Dimensional Display and Management Platform for Transmission Lines

Design and Development of Multi-Dimensional Display and Management Platform for Transmission Lines

The impact of the introduction of electronic records of sales on the reporting of sales in the hospitality industry

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