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

  • Nguyen Thi Loan
  • Le Dinh Hac
  • Nguyen Viet Hong Anh
Conference paper
Part of the Studies in Computational Intelligence book series (SCI, volume 760)

Abstract

In this study, we apply statistical methods based on Benford’s Law for checking accuracy of tax reports. Specifically, instead of the usual practice of randomly selecting documents for detailed scrutiny, the proposed method selects the most suspicious document. Our experience of using this method has shown that its application has drastically increased the probability of detecting tax fraud. This method is relatively easy to use, it is based on a simple Excel-based algorithm.

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Copyright information

© Springer International Publishing AG 2018

Authors and Affiliations

  • Nguyen Thi Loan
    • 1
  • Le Dinh Hac
    • 1
  • Nguyen Viet Hong Anh
    • 2
  1. 1.Department of Accounting and AuditingBanking University of Ho Chi Minh CityHo Chi Minh CityVietnam
  2. 2.Binh Thanh District Tax DepartmentHo Chi Minh CityVietnam

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