{"id":"https://openalex.org/W3008309415","doi":"https://doi.org/10.1109/bigdata47090.2019.9005656","title":"Unsupervised Conditional Adversarial Networks for Tax Evasion Detection","display_name":"Unsupervised Conditional Adversarial Networks for Tax Evasion Detection","publication_year":2019,"publication_date":"2019-12-01","ids":{"openalex":"https://openalex.org/W3008309415","doi":"https://doi.org/10.1109/bigdata47090.2019.9005656","mag":"3008309415"},"language":"en","primary_location":{"id":"doi:10.1109/bigdata47090.2019.9005656","is_oa":false,"landing_page_url":"https://doi.org/10.1109/bigdata47090.2019.9005656","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2019 IEEE International Conference on Big Data (Big Data)","raw_type":"proceedings-article"},"type":"article","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/A5011113034","display_name":"Rongzhe Wei","orcid":"https://orcid.org/0009-0008-9047-1303"},"institutions":[{"id":"https://openalex.org/I87445476","display_name":"Xi'an Jiaotong University","ror":"https://ror.org/017zhmm22","country_code":"CN","type":"education","lineage":["https://openalex.org/I87445476"]}],"countries":["CN"],"is_corresponding":true,"raw_author_name":"Rongzhe Wei","raw_affiliation_strings":["Qian Xuesen College, School of Mathematics and Statisitcs, Xi\u2019an, Jiaotong University, Xi\u2019an, China","Qian Xuesen College, School of Mathematics and Statisitcs, Xi'an, Jiaotong University, Xi'an, China"],"affiliations":[{"raw_affiliation_string":"Qian Xuesen College, School of Mathematics and Statisitcs, Xi\u2019an, Jiaotong University, Xi\u2019an, China","institution_ids":["https://openalex.org/I87445476"]},{"raw_affiliation_string":"Qian Xuesen College, School of Mathematics and Statisitcs, Xi'an, Jiaotong University, Xi'an, China","institution_ids":["https://openalex.org/I87445476"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5035080566","display_name":"Bo Dong","orcid":"https://orcid.org/0000-0001-7695-9072"},"institutions":[{"id":"https://openalex.org/I87445476","display_name":"Xi'an Jiaotong University","ror":"https://ror.org/017zhmm22","country_code":"CN","type":"education","lineage":["https://openalex.org/I87445476"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Bo Dong","raw_affiliation_strings":["National Engineering Lab of Big Data Analytics, School of Distance Education, Xi\u2019an Jiaotong University, Xi\u2019an, China","National Engineering Lab of Big Data Analytics, School of Distance Education, Xi'an Jiaotong University, Xi'an, China"],"affiliations":[{"raw_affiliation_string":"National Engineering Lab of Big Data Analytics, School of Distance Education, Xi\u2019an Jiaotong University, Xi\u2019an, China","institution_ids":["https://openalex.org/I87445476"]},{"raw_affiliation_string":"National Engineering Lab of Big Data Analytics, School of Distance Education, Xi'an Jiaotong University, Xi'an, China","institution_ids":["https://openalex.org/I87445476"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5041083459","display_name":"Qinghua Zheng","orcid":"https://orcid.org/0000-0002-8436-4754"},"institutions":[{"id":"https://openalex.org/I87445476","display_name":"Xi'an Jiaotong University","ror":"https://ror.org/017zhmm22","country_code":"CN","type":"education","lineage":["https://openalex.org/I87445476"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Qinghua Zheng","raw_affiliation_strings":["School of Computer Science and Technology, Xi\u2019an Jiaotong University, Xi\u2019an, China","School of Computer Science and Technology, Xi'an Jiaotong University, Xi'an, China"],"affiliations":[{"raw_affiliation_string":"School of Computer Science and Technology, Xi\u2019an Jiaotong University, Xi\u2019an, China","institution_ids":["https://openalex.org/I87445476"]},{"raw_affiliation_string":"School of Computer Science and Technology, Xi'an Jiaotong University, Xi'an, China","institution_ids":["https://openalex.org/I87445476"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5006541540","display_name":"Xulyu Zhu","orcid":null},"institutions":[{"id":"https://openalex.org/I87445476","display_name":"Xi'an Jiaotong University","ror":"https://ror.org/017zhmm22","country_code":"CN","type":"education","lineage":["https://openalex.org/I87445476"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Xulyu Zhu","raw_affiliation_strings":["SPKLSTN Lab, Xi\u2019an Jiaotong University, Xi\u2019an, China","SPKLSTN Lab, Xi'an Jiaotong University, Xi'an, China"],"affiliations":[{"raw_affiliation_string":"SPKLSTN Lab, Xi\u2019an Jiaotong University, Xi\u2019an, China","institution_ids":["https://openalex.org/I87445476"]},{"raw_affiliation_string":"SPKLSTN Lab, Xi'an Jiaotong University, Xi'an, China","institution_ids":["https://openalex.org/I87445476"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5088130015","display_name":"Jianfei Ruan","orcid":"https://orcid.org/0000-0001-5250-3951"},"institutions":[{"id":"https://openalex.org/I87445476","display_name":"Xi'an Jiaotong University","ror":"https://ror.org/017zhmm22","country_code":"CN","type":"education","lineage":["https://openalex.org/I87445476"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Jianfei Ruan","raw_affiliation_strings":["SPKLSTN Lab, Xi\u2019an Jiaotong University, Xi\u2019an, China","SPKLSTN Lab, Xi'an Jiaotong University, Xi'an, China"],"affiliations":[{"raw_affiliation_string":"SPKLSTN Lab, Xi\u2019an Jiaotong University, Xi\u2019an, China","institution_ids":["https://openalex.org/I87445476"]},{"raw_affiliation_string":"SPKLSTN Lab, Xi'an Jiaotong University, Xi'an, China","institution_ids":["https://openalex.org/I87445476"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5013043483","display_name":"Huan He","orcid":"https://orcid.org/0000-0003-1312-4195"},"institutions":[{"id":"https://openalex.org/I87445476","display_name":"Xi'an Jiaotong University","ror":"https://ror.org/017zhmm22","country_code":"CN","type":"education","lineage":["https://openalex.org/I87445476"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Huan He","raw_affiliation_strings":["SPKLSTN Lab, Xi\u2019an Jiaotong University, Xi\u2019an, China","SPKLSTN Lab, Xi'an Jiaotong University, Xi'an, China"],"affiliations":[{"raw_affiliation_string":"SPKLSTN Lab, Xi\u2019an Jiaotong University, Xi\u2019an, China","institution_ids":["https://openalex.org/I87445476"]},{"raw_affiliation_string":"SPKLSTN Lab, Xi'an Jiaotong University, Xi'an, China","institution_ids":["https://openalex.org/I87445476"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":6,"corresponding_author_ids":["https://openalex.org/A5011113034"],"corresponding_institution_ids":["https://openalex.org/I87445476"],"apc_list":null,"apc_paid":null,"fwci":0.2894,"has_fulltext":false,"cited_by_count":6,"citation_normalized_percentile":{"value":0.68937984,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":null,"issue":null,"first_page":"1675","last_page":"1680"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11652","display_name":"Imbalanced Data Classification Techniques","score":0.9993000030517578,"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":0.9993000030517578,"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"}},{"id":"https://openalex.org/T12676","display_name":"Machine Learning and ELM","score":0.9693999886512756,"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"}},{"id":"https://openalex.org/T11307","display_name":"Domain Adaptation and Few-Shot Learning","score":0.9624999761581421,"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/computer-science","display_name":"Computer science","score":0.7734963893890381},{"id":"https://openalex.org/keywords/transfer-of-learning","display_name":"Transfer of learning","score":0.578289806842804},{"id":"https://openalex.org/keywords/evasion","display_name":"Evasion (ethics)","score":0.5781930685043335},{"id":"https://openalex.org/keywords/artificial-intelligence","display_name":"Artificial intelligence","score":0.5381096601486206},{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.4941447079181671},{"id":"https://openalex.org/keywords/machine-learning","display_name":"Machine learning","score":0.4524657726287842},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.07805564999580383}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.7734963893890381},{"id":"https://openalex.org/C150899416","wikidata":"https://www.wikidata.org/wiki/Q1820378","display_name":"Transfer of learning","level":2,"score":0.578289806842804},{"id":"https://openalex.org/C2781251061","wikidata":"https://www.wikidata.org/wiki/Q5416089","display_name":"Evasion (ethics)","level":3,"score":0.5781930685043335},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.5381096601486206},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.4941447079181671},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.4524657726287842},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.07805564999580383},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"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/C203014093","wikidata":"https://www.wikidata.org/wiki/Q101929","display_name":"Immunology","level":1,"score":0.0},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1109/bigdata47090.2019.9005656","is_oa":false,"landing_page_url":"https://doi.org/10.1109/bigdata47090.2019.9005656","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2019 IEEE International Conference on Big Data (Big Data)","raw_type":"proceedings-article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.6299999952316284,"display_name":"Reduced inequalities","id":"https://metadata.un.org/sdg/10"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":8,"referenced_works":["https://openalex.org/W1974221411","https://openalex.org/W2004464371","https://openalex.org/W2014914814","https://openalex.org/W2035973357","https://openalex.org/W2041058593","https://openalex.org/W2415324613","https://openalex.org/W2892035339","https://openalex.org/W2916681389"],"related_works":["https://openalex.org/W2961085424","https://openalex.org/W4306674287","https://openalex.org/W3046775127","https://openalex.org/W3107602296","https://openalex.org/W3170094116","https://openalex.org/W4386462264","https://openalex.org/W4364306694","https://openalex.org/W4312192474","https://openalex.org/W4283697347","https://openalex.org/W4210805261"],"abstract_inverted_index":{"The":[0,310],"identification":[1,92,115],"of":[2,16,53,77,90,143,257,274,285,306,317],"tax":[3,11,17,23,41,59,62,95,113,191,215],"evasion":[4,96,114,192,216],"plays":[5],"an":[6,91,237],"important":[7],"role":[8],"in":[9,28,39,68,87,105,120,148,156,163,176,190,227,244,320],"ensuring":[10],"order,":[12],"promoting":[13],"the":[14,26,58,75,88,118,129,144,198,208,220,245,252,258,268,275,280,286,295,299,314],"level":[15],"collection":[18],"and":[19,21,74,132,140,298],"management,":[20],"reducing":[22],"losses.":[24],"With":[25],"advancements":[27],"data":[29,63,66,126,162],"mining":[30],"technology,":[31],"many":[32],"machine":[33],"learning":[34,171,305],"techniques":[35,172],"have":[36],"yielded":[37],"results":[38,312],"identifying":[40],"evasion.":[42],"However,":[43],"to":[44,117,138,223,278,302],"realize":[45,303],"satisfactory":[46],"performance,":[47],"these":[48,82],"models":[49,175],"require":[50],"large":[51,182],"amounts":[52],"human":[54],"annotated":[55],"data.":[56,259],"In":[57],"field,":[60],"unlabeled":[61,180,228],"are":[64,99,159],"abundant,":[65],"annotation":[67],"a":[69,204,262],"single":[70],"region":[71],"is":[72,219,265,291],"expensive,":[73],"distributions":[76],"characteristics":[78],"differ":[79],"among":[80],"regions;":[81],"factors":[83],"pose":[84],"substantial":[85],"difficulties":[86],"development":[89],"model.":[93],"Existing":[94],"detection":[97,193],"methods":[98],"either":[100],"trained":[101],"for":[102,179,214],"single-region":[103],"tasks,":[104],"which":[106,149,157,218,248],"case":[107,150],"they":[108,151],"perform":[109],"poorly":[110],"on":[111,267],"inter-region":[112,232],"due":[116],"discrepancies":[119,185],"feature":[121,308],"distributions,":[122],"or":[123],"utilize":[124],"labeled":[125,161,177],"from":[127],"both":[128],"target-task":[130],"field":[131],"different":[133],"but":[134],"related":[135],"auxiliary":[136],"fields":[137],"reuse":[139],"transfer":[141,170],"knowledge":[142],"target":[145,164,229],"domain":[146],"data,":[147],"cannot":[152,186],"deal":[153],"with":[154,325],"scenarios":[155],"there":[158],"no":[160],"audit":[165,225],"tasks.":[166],"Although":[167],"current":[168],"unsupervised":[169,209,307],"can":[173,249],"train":[174],"regions":[178],"regions,":[181],"intra-class":[183],"distribution":[184,246,255,283,296],"be":[187],"perfectly":[188],"minimized":[189],"scenarios.":[194],"To":[195],"better":[196],"address":[197],"above":[199],"challenges,":[200],"this":[201],"paper":[202],"proposes":[203],"general":[205],"architecture,":[206],"namely,":[207],"conditional":[210,269,281],"adversarial":[211,238],"networks":[212],"(UCAN)":[213],"detection,":[217],"first":[221],"approach":[222],"solve":[224],"tasks":[226,323],"domains":[230],"via":[231],"transfer.":[233,309],"Our":[234,289],"architecture":[235],"establishes":[236],"neural":[239],"network":[240],"adding":[241],"label":[242,300],"information":[243],"adapter,":[247],"granularly":[250],"adapt":[251],"joint":[253],"probability":[254,282],"(JPD)":[256],"We":[260],"introduce":[261],"constraint":[263],"that":[264],"based":[266],"maximum":[270],"mean":[271],"discrepancy":[272],"(CMMD)":[273],"extracted":[276],"features":[277],"align":[279],"(CPD)":[284],"deep":[287],"representation.":[288],"model":[290,319],"formed":[292],"by":[293],"combining":[294],"adapter":[297],"predictor":[301],"end-to-end":[304],"experimental":[311],"demonstrate":[313],"outstanding":[315],"performance":[316],"our":[318],"all":[321],"migration":[322],"compared":[324],"state-of-the-art":[326],"approaches.":[327]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":1},{"year":2020,"cited_by_count":1}],"updated_date":"2026-03-25T13:04:00.132906","created_date":"2025-10-10T00:00:00"}
