{"id":"https://openalex.org/W2512998565","doi":"https://doi.org/10.1007/978-3-319-39630-9_4","title":"Detecting Value-Added Tax Evasion by\u00a0Business Entities of Kazakhstan","display_name":"Detecting Value-Added Tax Evasion by\u00a0Business Entities of Kazakhstan","publication_year":2016,"publication_date":"2016-01-01","ids":{"openalex":"https://openalex.org/W2512998565","doi":"https://doi.org/10.1007/978-3-319-39630-9_4","mag":"2512998565"},"language":"en","primary_location":{"id":"doi:10.1007/978-3-319-39630-9_4","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-319-39630-9_4","pdf_url":null,"source":{"id":"https://openalex.org/S4210172046","display_name":"Smart innovation, systems and technologies","issn_l":"2190-3018","issn":["2190-3018","2190-3026"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Smart Innovation, Systems and Technologies","raw_type":"book-chapter"},"type":"conference-paper","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5053731169","display_name":"Zhenisbek Assylbekov","orcid":"https://orcid.org/0000-0003-0095-9409"},"institutions":[{"id":"https://openalex.org/I60559429","display_name":"Nazarbayev University","ror":"https://ror.org/052bx8q98","country_code":"KZ","type":"education","lineage":["https://openalex.org/I60559429"]}],"countries":["KZ"],"is_corresponding":true,"raw_author_name":"Zhenisbek Assylbekov","raw_affiliation_strings":["School of Science and Technology, Nazarbayev University, Astana, Kazakhstan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Science and Technology, Nazarbayev University, Astana, Kazakhstan","institution_ids":["https://openalex.org/I60559429"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5053200262","display_name":"Igor Melnykov","orcid":"https://orcid.org/0000-0003-1502-9706"},"institutions":[{"id":"https://openalex.org/I60559429","display_name":"Nazarbayev University","ror":"https://ror.org/052bx8q98","country_code":"KZ","type":"education","lineage":["https://openalex.org/I60559429"]}],"countries":["KZ"],"is_corresponding":false,"raw_author_name":"Igor Melnykov","raw_affiliation_strings":["School of Science and Technology, Nazarbayev University, Astana, Kazakhstan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Science and Technology, Nazarbayev University, Astana, Kazakhstan","institution_ids":["https://openalex.org/I60559429"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5012952864","display_name":"Rustam Bekishev","orcid":null},"institutions":[{"id":"https://openalex.org/I60559429","display_name":"Nazarbayev University","ror":"https://ror.org/052bx8q98","country_code":"KZ","type":"education","lineage":["https://openalex.org/I60559429"]}],"countries":["KZ"],"is_corresponding":false,"raw_author_name":"Rustam Bekishev","raw_affiliation_strings":["School of Science and Technology, Nazarbayev University, Astana, Kazakhstan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Science and Technology, Nazarbayev University, Astana, Kazakhstan","institution_ids":["https://openalex.org/I60559429"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5008749549","display_name":"Assel Baltabayeva","orcid":null},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Assel Baltabayeva","raw_affiliation_strings":["State Revenue Committee, Ministry of Finance of Kazakhstan, Astana, Kazakhstan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"State Revenue Committee, Ministry of Finance of Kazakhstan, Astana, Kazakhstan","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5052636270","display_name":"Dariya Bissengaliyeva","orcid":"https://orcid.org/0000-0002-7985-162X"},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Dariya Bissengaliyeva","raw_affiliation_strings":["State Revenue Committee, Ministry of Finance of Kazakhstan, Astana, Kazakhstan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"State Revenue Committee, Ministry of Finance of Kazakhstan, Astana, Kazakhstan","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5039469567","display_name":"Eldar Mamlin","orcid":null},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Eldar Mamlin","raw_affiliation_strings":["State Revenue Committee, Ministry of Finance of Kazakhstan, Astana, Kazakhstan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"State Revenue Committee, Ministry of Finance of Kazakhstan, Astana, Kazakhstan","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5053731169"],"corresponding_institution_ids":["https://openalex.org/I60559429"],"apc_list":null,"apc_paid":null,"fwci":1.7463,"has_fulltext":false,"cited_by_count":23,"citation_normalized_percentile":{"value":0.87875833,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":null,"issue":null,"first_page":"37","last_page":"49"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11652","display_name":"Imbalanced Data Classification Techniques","score":0.9914000034332275,"subfield":{"id":"https://openalex.org/subfields/1702","display_name":"Artificial Intelligence"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},"topics":[{"id":"https://openalex.org/T11652","display_name":"Imbalanced Data Classification Techniques","score":0.9914000034332275,"subfield":{"id":"https://openalex.org/subfields/1702","display_name":"Artificial Intelligence"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-evasion","display_name":"Tax evasion","score":0.6727187633514404},{"id":"https://openalex.org/keywords/evasion","display_name":"Evasion (ethics)","score":0.621526300907135},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.6043328046798706},{"id":"https://openalex.org/keywords/task","display_name":"Task (project management)","score":0.5815943479537964},{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.5733445882797241},{"id":"https://openalex.org/keywords/selection","display_name":"Selection (genetic algorithm)","score":0.5594992637634277},{"id":"https://openalex.org/keywords/revenue","display_name":"Revenue","score":0.5329053997993469},{"id":"https://openalex.org/keywords/value","display_name":"Value (mathematics)","score":0.4534097909927368},{"id":"https://openalex.org/keywords/tax-revenue","display_name":"Tax revenue","score":0.41780540347099304},{"id":"https://openalex.org/keywords/econometrics","display_name":"Econometrics","score":0.38958555459976196},{"id":"https://openalex.org/keywords/artificial-intelligence","display_name":"Artificial intelligence","score":0.38063034415245056},{"id":"https://openalex.org/keywords/data-mining","display_name":"Data mining","score":0.34157371520996094},{"id":"https://openalex.org/keywords/machine-learning","display_name":"Machine learning","score":0.304968923330307},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.29952722787857056},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.2042984962463379},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.18458902835845947},{"id":"https://openalex.org/keywords/public-economics","display_name":"Public economics","score":0.09870681166648865}],"concepts":[{"id":"https://openalex.org/C2989421709","wikidata":"https://www.wikidata.org/wiki/Q6502151","display_name":"Tax evasion","level":2,"score":0.6727187633514404},{"id":"https://openalex.org/C2781251061","wikidata":"https://www.wikidata.org/wiki/Q5416089","display_name":"Evasion (ethics)","level":3,"score":0.621526300907135},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.6043328046798706},{"id":"https://openalex.org/C2780451532","wikidata":"https://www.wikidata.org/wiki/Q759676","display_name":"Task (project management)","level":2,"score":0.5815943479537964},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5733445882797241},{"id":"https://openalex.org/C81917197","wikidata":"https://www.wikidata.org/wiki/Q628760","display_name":"Selection (genetic algorithm)","level":2,"score":0.5594992637634277},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.5329053997993469},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.4534097909927368},{"id":"https://openalex.org/C121964417","wikidata":"https://www.wikidata.org/wiki/Q385503","display_name":"Tax revenue","level":2,"score":0.41780540347099304},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.38958555459976196},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.38063034415245056},{"id":"https://openalex.org/C124101348","wikidata":"https://www.wikidata.org/wiki/Q172491","display_name":"Data mining","level":1,"score":0.34157371520996094},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.304968923330307},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.29952722787857056},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.2042984962463379},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.18458902835845947},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.09870681166648865},{"id":"https://openalex.org/C8891405","wikidata":"https://www.wikidata.org/wiki/Q1059","display_name":"Immune system","level":2,"score":0.0},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C203014093","wikidata":"https://www.wikidata.org/wiki/Q101929","display_name":"Immunology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1007/978-3-319-39630-9_4","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-319-39630-9_4","pdf_url":null,"source":{"id":"https://openalex.org/S4210172046","display_name":"Smart innovation, systems and technologies","issn_l":"2190-3018","issn":["2190-3018","2190-3026"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Smart Innovation, Systems and Technologies","raw_type":"book-chapter"},{"id":"pmh:oai:nur.nu.edu.kz:123456789/16930","is_oa":false,"landing_page_url":"https://nur.nu.edu.kz/handle/123456789/16930","pdf_url":null,"source":{"id":"https://openalex.org/S4377196417","display_name":"Nazarbayev University Repository (Nazarbayev University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I60559429","host_organization_name":"Nazarbayev University","host_organization_lineage":["https://openalex.org/I60559429"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Smart Innovation, Systems and Technologies","raw_type":"Book chapter"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, Justice and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.6399999856948853}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":16,"referenced_works":["https://openalex.org/W1500950216","https://openalex.org/W1541565701","https://openalex.org/W1578224087","https://openalex.org/W1585422980","https://openalex.org/W1829970718","https://openalex.org/W1885937115","https://openalex.org/W2046079134","https://openalex.org/W2110802877","https://openalex.org/W2115036770","https://openalex.org/W2118587067","https://openalex.org/W2122646361","https://openalex.org/W2124965119","https://openalex.org/W2132094809","https://openalex.org/W2339113049","https://openalex.org/W2607037272","https://openalex.org/W2615090770"],"related_works":["https://openalex.org/W2807599069","https://openalex.org/W181375496","https://openalex.org/W1559271848","https://openalex.org/W4299294398","https://openalex.org/W2801939513","https://openalex.org/W2366303064","https://openalex.org/W4300043818","https://openalex.org/W2252874631","https://openalex.org/W1517555909","https://openalex.org/W3123545317"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":5},{"year":2019,"cited_by_count":4},{"year":2018,"cited_by_count":5}],"updated_date":"2026-08-08T07:41:36.138363","created_date":"2025-10-10T00:00:00"}
