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Study on the Application of Rough Sets and Support Vector Machines in Taxation Evaluation

Author: WangYin
Tutor: XiaoZhi
School: Chongqing University
Course: Accounting
Keywords: Tax Assessment Tax Compliance Rough Set Support Vector Machine
CLC: F224
Type: Master's thesis
Year: 2008
Downloads: 200
Quote: 3
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Abstract


Tax Assessment domestic tax authorities is a new work, and the tax assessment model is less in the academic research, the main three reasons: First, domestic stressed that the tax is a one-way relationship between the rights and obligations, emphasizing country the right to tax the taxpayer only fulfill their tax obligations, stressed the the mandatory tax fixity and unpaid; external and internal driving force to promote the efficiency of tax administration, tax administration is extensive management to complete the specified plans to target local financial management is basically a branch of revenue, lack of budget oversight; public opaque management data, there is great difficulty in obtaining research data. Thus, first starting from the origin and nature of the tax, to elaborate on the theoretical basis of the tax assessment; then use the rough set theory, the reduction of the tax assessment indicators, reduction targets; final sample set using support vector machine classification forecast establish tax assessment model. Tax essentially theory based on the social contract theory exchange said theory and public needs, they are the basis of the theory of tax compliance, emphasized the contractual certainty and paid in taxes. Tax as a precondition to the mandate of the people, it can be said that the tax must first obtain the consent of the taxpayer, thus essentially tax administration, in fact it is the taxpayer's self-management activities. Based on this, to develop the theory of tax compliance, the taxpayer tax compliance and non-compliance with the phenomenon. The tax compliance Theory focuses on two issues: First, the type of tax compliance and non-compliance with the study; compliance costs. Tax for the purpose of assessment is to reduce taxpayers' compliance costs, screened from the taxpayers tax non-compliance with the taxpayer to focus management. Tax authorities able to improve management efficiency, reduce management costs; the Tax Compliance taxpayers is reduced compliance costs. This article in the previous structural model and principal component analysis of five screening Screening tax assessment indicators based on rough set theory, the tax assessment indicators, screened from 19 accounting indicators that best reflects the the taxpayers tax compliance situation indicators, after the analysis of the economic significance of the five indicators represent taxpayers four business tax assessment model can be used as indicators set. Then a tax assessment model, the use of support vector machines in the choice of model parameter optimization process using a grid search algorithm, research support vector machine model parameters to select the model to predict the effect of the impact, and the relationship between them, and select one of a set of classification accuracy the best combination of parameters to construct the final assessment model. The article also discussed discretization method chosen discretization SOM neural network data processing. Indicators of the 76 transportation taxpayer accounting, tax assessment model applied research results show that the rough set theory have better reduction of the tax assessment indicators, based on the reduction of indicators established by SVM tax good generalization capability assessment model, the tax does not comply with the judgment of the taxpayer. Therefore, this study can be directly applied to the tax authorities to establish tax assessment model, and promote the work of tax administration.

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CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods
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