{"id":"https://openalex.org/W3156806955","doi":"https://doi.org/10.1109/mci.2021.3061878","title":"An Evolutionary Game Model for Understanding Fraud in Consumption Taxes [Research Frontier]","display_name":"An Evolutionary Game Model for Understanding Fraud in Consumption Taxes [Research Frontier]","publication_year":2021,"publication_date":"2021-04-12","ids":{"openalex":"https://openalex.org/W3156806955","doi":"https://doi.org/10.1109/mci.2021.3061878","mag":"3156806955"},"language":"en","primary_location":{"id":"doi:10.1109/mci.2021.3061878","is_oa":false,"landing_page_url":"https://doi.org/10.1109/mci.2021.3061878","pdf_url":null,"source":{"id":"https://openalex.org/S104797584","display_name":"IEEE Computational Intelligence Magazine","issn_l":"1556-603X","issn":["1556-603X","1556-6048"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319808","host_organization_name":"Institute of Electrical and Electronics Engineers","host_organization_lineage":["https://openalex.org/P4310319808"],"host_organization_lineage_names":["Institute of Electrical and Electronics Engineers"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"IEEE Computational Intelligence Magazine","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://digibug.ugr.es/bitstream/10481/104819/1/chica21_CIM.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5059781225","display_name":"Manuel Chica","orcid":"https://orcid.org/0000-0002-4717-1056"},"institutions":[{"id":"https://openalex.org/I173304897","display_name":"Universidad de Granada","ror":"https://ror.org/04njjy449","country_code":"ES","type":"education","lineage":["https://openalex.org/I173304897"]}],"countries":["ES"],"is_corresponding":true,"raw_author_name":"Manuel Chica","raw_affiliation_strings":["University of Granada, Spain"],"affiliations":[{"raw_affiliation_string":"University of Granada, Spain","institution_ids":["https://openalex.org/I173304897"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5100711581","display_name":"Juan M. Hern\u00e1ndez","orcid":"https://orcid.org/0000-0001-6897-5179"},"institutions":[{"id":"https://openalex.org/I119635470","display_name":"Universidad de Las Palmas de Gran Canaria","ror":"https://ror.org/01teme464","country_code":"ES","type":"education","lineage":["https://openalex.org/I119635470"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"Juan M. Hernandez","raw_affiliation_strings":["University of Las Palmas de Gran Canaria, Spain"],"affiliations":[{"raw_affiliation_string":"University of Las Palmas de Gran Canaria, Spain","institution_ids":["https://openalex.org/I119635470"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5008771978","display_name":"Casiano Manrique-de-Lara-Pe\u00f1ate","orcid":"https://orcid.org/0000-0003-0809-7823"},"institutions":[{"id":"https://openalex.org/I119635470","display_name":"Universidad de Las Palmas de Gran Canaria","ror":"https://ror.org/01teme464","country_code":"ES","type":"education","lineage":["https://openalex.org/I119635470"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"Casiano Manrique-de-Lara-Penate","raw_affiliation_strings":["University of Las Palmas de Gran Canaria, Las Palmas de Gran Canaria, Spain"],"affiliations":[{"raw_affiliation_string":"University of Las Palmas de Gran Canaria, Las Palmas de Gran Canaria, Spain","institution_ids":["https://openalex.org/I119635470"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5027845071","display_name":"Raymond Chiong","orcid":"https://orcid.org/0000-0002-8285-1903"},"institutions":[{"id":"https://openalex.org/I78757542","display_name":"University of Newcastle Australia","ror":"https://ror.org/00eae9z71","country_code":"AU","type":"education","lineage":["https://openalex.org/I78757542"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Raymond Chiong","raw_affiliation_strings":["The University of Newcastle, Australia"],"affiliations":[{"raw_affiliation_string":"The University of Newcastle, Australia","institution_ids":["https://openalex.org/I78757542"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":4,"corresponding_author_ids":["https://openalex.org/A5059781225"],"corresponding_institution_ids":["https://openalex.org/I173304897"],"apc_list":null,"apc_paid":null,"fwci":3.8002,"has_fulltext":true,"cited_by_count":20,"citation_normalized_percentile":{"value":0.93427811,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"16","issue":"2","first_page":"62","last_page":"76"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10646","display_name":"Experimental Behavioral Economics Studies","score":0.9916999936103821,"subfield":{"id":"https://openalex.org/subfields/3311","display_name":"Safety Research"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10646","display_name":"Experimental Behavioral Economics Studies","score":0.9916999936103821,"subfield":{"id":"https://openalex.org/subfields/3311","display_name":"Safety Research"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9708999991416931,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11252","display_name":"Evolutionary Game Theory and Cooperation","score":0.9682999849319458,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.715132474899292},{"id":"https://openalex.org/keywords/stochastic-game","display_name":"Stochastic game","score":0.624566376209259},{"id":"https://openalex.org/keywords/population","display_name":"Population","score":0.566419780254364},{"id":"https://openalex.org/keywords/consumption","display_name":"Consumption (sociology)","score":0.5502710938453674},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.4987156391143799},{"id":"https://openalex.org/keywords/microeconomics","display_name":"Microeconomics","score":0.41837525367736816},{"id":"https://openalex.org/keywords/econometrics","display_name":"Econometrics","score":0.32974404096603394},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.2982909381389618},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.25077372789382935},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.12387403845787048}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.715132474899292},{"id":"https://openalex.org/C22171661","wikidata":"https://www.wikidata.org/wiki/Q1074380","display_name":"Stochastic game","level":2,"score":0.624566376209259},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.566419780254364},{"id":"https://openalex.org/C30772137","wikidata":"https://www.wikidata.org/wiki/Q5164762","display_name":"Consumption (sociology)","level":2,"score":0.5502710938453674},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.4987156391143799},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.41837525367736816},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.32974404096603394},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.2982909381389618},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.25077372789382935},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.12387403845787048},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.1109/mci.2021.3061878","is_oa":false,"landing_page_url":"https://doi.org/10.1109/mci.2021.3061878","pdf_url":null,"source":{"id":"https://openalex.org/S104797584","display_name":"IEEE Computational Intelligence Magazine","issn_l":"1556-603X","issn":["1556-603X","1556-6048"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319808","host_organization_name":"Institute of Electrical and Electronics Engineers","host_organization_lineage":["https://openalex.org/P4310319808"],"host_organization_lineage_names":["Institute of Electrical and Electronics Engineers"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"IEEE Computational Intelligence Magazine","raw_type":"journal-article"},{"id":"pmh:oai:digibug.ugr.es:10481/104819","is_oa":true,"landing_page_url":"https://hdl.handle.net/10481/104819","pdf_url":"https://digibug.ugr.es/bitstream/10481/104819/1/chica21_CIM.pdf","source":{"id":"https://openalex.org/S4306400567","display_name":"Institutional Repository of the University of Granada (University of Granada)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I173304897","host_organization_name":"Universidad de Granada","host_organization_lineage":["https://openalex.org/I173304897"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"VoR"},{"id":"pmh:oai:accedacris.ulpgc.es:10553/107085","is_oa":false,"landing_page_url":"http://hdl.handle.net/10553/107085","pdf_url":null,"source":{"id":"https://openalex.org/S4306400136","display_name":"Acceda (Universidad de Las Palmas de Gran Canaria)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"IEEE Computational Intelligence Magazine [ISSN 1556-603X], v. 16 (2), p. 62-76, (Mayo 2021)","raw_type":"info:eu-repo/semantics/Article"},{"id":"pmh:oai:rune.une.edu.au:1959.11/61382","is_oa":false,"landing_page_url":"https://hdl.handle.net/1959.11/61382","pdf_url":null,"source":{"id":"https://openalex.org/S7407055448","display_name":"RUNE (Research UNE)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Journal Article"}],"best_oa_location":{"id":"pmh:oai:digibug.ugr.es:10481/104819","is_oa":true,"landing_page_url":"https://hdl.handle.net/10481/104819","pdf_url":"https://digibug.ugr.es/bitstream/10481/104819/1/chica21_CIM.pdf","source":{"id":"https://openalex.org/S4306400567","display_name":"Institutional Repository of the University of Granada (University of Granada)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I173304897","host_organization_name":"Universidad de Granada","host_organization_lineage":["https://openalex.org/I173304897"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"VoR"},"sustainable_development_goals":[{"score":0.7699999809265137,"display_name":"Peace, Justice and strong institutions","id":"https://metadata.un.org/sdg/16"}],"awards":[{"id":"https://openalex.org/G1693016650","display_name":null,"funder_award_id":"P18-TP-4475","funder_id":"https://openalex.org/F4320335322","funder_display_name":"European Regional Development Fund"},{"id":"https://openalex.org/G5926804633","display_name":null,"funder_award_id":"RYC-2016-19800","funder_id":"https://openalex.org/F4320335322","funder_display_name":"European Regional Development Fund"},{"id":"https://openalex.org/G6731467812","display_name":null,"funder_award_id":"PGC2018","funder_id":"https://openalex.org/F4320335322","funder_display_name":"European Regional Development Fund"},{"id":"https://openalex.org/G8097982994","display_name":null,"funder_award_id":"PGC2018-101216-B-I00","funder_id":"https://openalex.org/F4320335322","funder_display_name":"European Regional Development Fund"}],"funders":[{"id":"https://openalex.org/F4320335322","display_name":"European Regional Development Fund","ror":"https://ror.org/00k4n6c32"}],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3156806955.pdf","grobid_xml":"https://content.openalex.org/works/W3156806955.grobid-xml"},"referenced_works_count":67,"referenced_works":["https://openalex.org/W292746942","https://openalex.org/W967281894","https://openalex.org/W1498617765","https://openalex.org/W1550357179","https://openalex.org/W1790806283","https://openalex.org/W1969503521","https://openalex.org/W1974282991","https://openalex.org/W1983347151","https://openalex.org/W1985833106","https://openalex.org/W1985913138","https://openalex.org/W2000042664","https://openalex.org/W2008620264","https://openalex.org/W2016743875","https://openalex.org/W2018468851","https://openalex.org/W2023430185","https://openalex.org/W2024451920","https://openalex.org/W2025490132","https://openalex.org/W2028740820","https://openalex.org/W2029313321","https://openalex.org/W2031608834","https://openalex.org/W2032228781","https://openalex.org/W2058208052","https://openalex.org/W2059706178","https://openalex.org/W2059969213","https://openalex.org/W2064503063","https://openalex.org/W2072549232","https://openalex.org/W2072955609","https://openalex.org/W2084481005","https://openalex.org/W2088435028","https://openalex.org/W2093103889","https://openalex.org/W2099540651","https://openalex.org/W2102658396","https://openalex.org/W2105834378","https://openalex.org/W2115471283","https://openalex.org/W2116866042","https://openalex.org/W2117175457","https://openalex.org/W2117369728","https://openalex.org/W2119458064","https://openalex.org/W2124318199","https://openalex.org/W2128332916","https://openalex.org/W2144687024","https://openalex.org/W2147824439","https://openalex.org/W2152634578","https://openalex.org/W2167637335","https://openalex.org/W2332705214","https://openalex.org/W2521112083","https://openalex.org/W2568663514","https://openalex.org/W2765843332","https://openalex.org/W2784007581","https://openalex.org/W2889028889","https://openalex.org/W2945938596","https://openalex.org/W2946445209","https://openalex.org/W2964318164","https://openalex.org/W2983857750","https://openalex.org/W2999172991","https://openalex.org/W3022625800","https://openalex.org/W3023361769","https://openalex.org/W3103362336","https://openalex.org/W3103967557","https://openalex.org/W3122634295","https://openalex.org/W3123341142","https://openalex.org/W3123459092","https://openalex.org/W3125924149","https://openalex.org/W3140944584","https://openalex.org/W4205945437","https://openalex.org/W4239962639","https://openalex.org/W4249288965"],"related_works":["https://openalex.org/W2373849942","https://openalex.org/W2404937507","https://openalex.org/W2030757640","https://openalex.org/W151161666","https://openalex.org/W2118407572","https://openalex.org/W2260291664","https://openalex.org/W50834308","https://openalex.org/W3103231837","https://openalex.org/W1544660373","https://openalex.org/W1965851839"],"abstract_inverted_index":{"This":[0],"paper":[1],"presents":[2],"a":[3,67,81],"computational":[4],"evolutionary":[5],"game":[6],"model":[7,79],"to":[8,133,139],"study":[9,77],"and":[10,31,44,65,84,117,120,131,197],"understand":[11],"fraud":[12],"dynamics":[13],"in":[14,101,123],"the":[15,41,45,63,73,78,102,124,135,141,152,189,192],"consumption":[16],"tax":[17,29,52],"system.":[18],"Players":[19],"are":[20,32],"cooperators":[21,174],"if":[22],"they":[23],"correctly":[24],"declare":[25],"their":[26,121,185],"value":[27],"added":[28],"(VAT),":[30],"defectors":[33,179],"otherwise.":[34],"Each":[35],"player's":[36],"payoff":[37],"is":[38,159],"influenced":[39],"by":[40,51,61,70,98],"amount":[42],"evaded":[43],"subjective":[46,153],"probability":[47,155,165,194],"of":[48,95,106,112,143,191],"being":[49],"inspected":[50],"authorities.":[53],"Since":[54],"transactions":[55,119,158],"between":[56],"companies":[57],"must":[58],"be":[59,181],"declared":[60],"both":[62],"buyer":[64],"seller,":[66],"strategy":[68],"adopted":[69],"one":[71],"influences":[72],"other?s":[74],"payoff.":[75],"We":[76,108],"with":[80],"wellmixed":[82],"population":[83],"different":[85],"scalefree":[86],"networks.":[87],"Model":[88],"parameters":[89],"were":[90,148],"calibrated":[91],"using":[92],"real-world":[93],"data":[94],"VAT":[96],"declarations":[97],"businesses":[99],"registered":[100],"Canary":[103],"Islands":[104],"region":[105],"Spain.":[107],"analyzed":[109],"several":[110],"scenarios":[111],"audit":[113,154,193],"probabilities":[114],"for":[115,156,166,173,178,195],"high":[116,167,198],"low":[118,157,196],"prevalence":[122],"population,":[125],"as":[126,128],"well":[127],"social":[129,171],"rewards":[130,172],"penalties":[132,177],"find":[134],"most":[136],"efficient":[137,161],"policy":[138],"increase":[140],"proportion":[142],"cooperators.":[144],"Two":[145],"major":[146],"insights":[147],"found.":[149],"First,":[150],"increasing":[151,163],"more":[160],"than":[162],"this":[164],"transactions.":[168,199],"Second,":[169],"favoring":[170],"or":[175],"alternative":[176],"can":[180],"effective":[182],"policies,":[183],"but":[184],"success":[186],"depends":[187],"on":[188],"distribution":[190]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":7},{"year":2023,"cited_by_count":5},{"year":2022,"cited_by_count":4},{"year":2021,"cited_by_count":1}],"updated_date":"2026-04-21T08:09:41.155169","created_date":"2025-10-10T00:00:00"}