Leveraging feature selection to detect potential tax fraudsters

作者:

Highlights:

• Novel feature selection ranking method in the context of tax fraud detection.

• Our method outperforms its competitors, achieving F-measure scores up to 76.88%.

• Set of real-world datasets are used for validation.

• The intrinsic interrelation between features is captured in a Graph.

• New Centrality Measure and novel axiomatic description of dependency structures.

摘要

•Novel feature selection ranking method in the context of tax fraud detection.•Our method outperforms its competitors, achieving F-measure scores up to 76.88%.•Set of real-world datasets are used for validation.•The intrinsic interrelation between features is captured in a Graph.•New Centrality Measure and novel axiomatic description of dependency structures.

论文关键词:Feature selection,Tax fraud detection,Association rules,Graph centrality measure

论文评审过程:Received 3 September 2018, Revised 10 November 2019, Accepted 8 December 2019, Available online 9 December 2019, Version of Record 27 December 2019.

论文官网地址:https://doi.org/10.1016/j.eswa.2019.113128