{"id":"https://openalex.org/W4396878692","doi":"https://doi.org/10.1145/3644713.3644735","title":"Modeling the Impact of Information on Audits on Taxpayer Risk Profiles and Evasions","display_name":"Modeling the Impact of Information on Audits on Taxpayer Risk Profiles and Evasions","publication_year":2023,"publication_date":"2023-12-21","ids":{"openalex":"https://openalex.org/W4396878692","doi":"https://doi.org/10.1145/3644713.3644735"},"language":"en","primary_location":{"id":"doi:10.1145/3644713.3644735","is_oa":true,"landing_page_url":"https://doi.org/10.1145/3644713.3644735","pdf_url":"https://dl.acm.org/doi/pdf/10.1145/3644713.3644735","source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the 7th International Conference on Future Networks and Distributed Systems","raw_type":"proceedings-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://dl.acm.org/doi/pdf/10.1145/3644713.3644735","any_repository_has_fulltext":null},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5066114653","display_name":"Jakhongir Shaturaev","orcid":"https://orcid.org/0000-0003-3859-2526"},"institutions":[{"id":"https://openalex.org/I55383850","display_name":"Tashkent State University of Economics","ror":"https://ror.org/029t9db68","country_code":"UZ","type":"education","lineage":["https://openalex.org/I55383850"]}],"countries":["UZ"],"is_corresponding":true,"raw_author_name":"Jakhongir Shaturaev","raw_affiliation_strings":["International Joint Degree Program, Tashkent State University of Economics, Uzbekistan"],"raw_orcid":"https://orcid.org/0000-0003-3859-2526","affiliations":[{"raw_affiliation_string":"International Joint Degree Program, Tashkent State University of Economics, Uzbekistan","institution_ids":["https://openalex.org/I55383850"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5066114653"],"corresponding_institution_ids":["https://openalex.org/I55383850"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.27256419,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"173","last_page":"179"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9763000011444092,"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"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9763000011444092,"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/T11182","display_name":"Auction Theory and Applications","score":0.9097999930381775,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/taxpayer","display_name":"Taxpayer","score":0.8851640224456787},{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.7596808075904846},{"id":"https://openalex.org/keywords/incentive","display_name":"Incentive","score":0.5512283444404602},{"id":"https://openalex.org/keywords/population","display_name":"Population","score":0.5207455158233643},{"id":"https://openalex.org/keywords/tax-basis","display_name":"Tax basis","score":0.44673818349838257},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.43350154161453247},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.3711922764778137},{"id":"https://openalex.org/keywords/microeconomics","display_name":"Microeconomics","score":0.3700377345085144},{"id":"https://openalex.org/keywords/actuarial-science","display_name":"Actuarial science","score":0.3520784378051758},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.31004467606544495},{"id":"https://openalex.org/keywords/public-economics","display_name":"Public economics","score":0.240997314453125},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.23928388953208923},{"id":"https://openalex.org/keywords/tax-reform","display_name":"Tax reform","score":0.22045713663101196},{"id":"https://openalex.org/keywords/state-income-tax","display_name":"State income tax","score":0.12735572457313538}],"concepts":[{"id":"https://openalex.org/C2776360696","wikidata":"https://www.wikidata.org/wiki/Q1938414","display_name":"Taxpayer","level":2,"score":0.8851640224456787},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7596808075904846},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.5512283444404602},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.5207455158233643},{"id":"https://openalex.org/C202253471","wikidata":"https://www.wikidata.org/wiki/Q43900340","display_name":"Tax basis","level":5,"score":0.44673818349838257},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.43350154161453247},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3711922764778137},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.3700377345085144},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3520784378051758},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.31004467606544495},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.240997314453125},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.23928388953208923},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.22045713663101196},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.12735572457313538},{"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/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.0},{"id":"https://openalex.org/C172008318","wikidata":"https://www.wikidata.org/wiki/Q3683077","display_name":"Gross income","level":4,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1145/3644713.3644735","is_oa":true,"landing_page_url":"https://doi.org/10.1145/3644713.3644735","pdf_url":"https://dl.acm.org/doi/pdf/10.1145/3644713.3644735","source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the 7th International Conference on Future Networks and Distributed Systems","raw_type":"proceedings-article"}],"best_oa_location":{"id":"doi:10.1145/3644713.3644735","is_oa":true,"landing_page_url":"https://doi.org/10.1145/3644713.3644735","pdf_url":"https://dl.acm.org/doi/pdf/10.1145/3644713.3644735","source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the 7th International Conference on Future Networks and Distributed Systems","raw_type":"proceedings-article"},"sustainable_development_goals":[{"display_name":"Peace, Justice and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.4099999964237213}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4396878692.pdf"},"referenced_works_count":9,"referenced_works":["https://openalex.org/W1985913138","https://openalex.org/W1998692453","https://openalex.org/W2066201584","https://openalex.org/W2188272040","https://openalex.org/W2561675875","https://openalex.org/W2777019853","https://openalex.org/W2788836120","https://openalex.org/W2884231418","https://openalex.org/W4390589976"],"related_works":["https://openalex.org/W4382657178","https://openalex.org/W3173749716","https://openalex.org/W4385175310","https://openalex.org/W4386053007","https://openalex.org/W4386103738","https://openalex.org/W4319782395","https://openalex.org/W4385458878","https://openalex.org/W3020382459","https://openalex.org/W3124394039","https://openalex.org/W1987042335"],"abstract_inverted_index":{"One":[0],"of":[1,6,28,30,40,65,124,137,160,167,175,183,204],"the":[2,7,25,62,114,125,141,158,164,181,205],"most":[3],"significant":[4,38],"functions":[5],"tax":[8,33,43,52,66,76,96,105],"system,":[9],"which":[10,41],"characterize":[11],"its":[12],"various":[13],"activities,":[14],"includes":[15],"fiscal,":[16],"social,":[17],"regulatory,":[18],"distributive,":[19],"stimulative,":[20],"and":[21,133,170,180,196],"control":[22],"functions.":[23],"For":[24],"proper":[26],"functioning":[27],"each":[29],"these":[31],"roles,":[32],"monitoring":[34,97],"is":[35,42,57,208],"essential,":[36],"a":[37,58,95,147],"part":[39],"audits.":[44],"However,":[45],"earlier":[46],"studies":[47],"have":[48],"shown":[49],"that":[50,99],"conducting":[51],"audits":[53,69,106],"with":[54,127,152,191],"optimal":[55],"probability":[56],"costly":[59],"procedure.":[60],"Given":[61],"limited":[63],"budget":[64],"authorities,":[67],"such":[68],"aren't":[70],"always":[71],"feasible.":[72],"Hence,":[73],"to":[74,80,84,87,117],"increase":[75],"collection,":[77],"it's":[78],"essential":[79],"use":[81],"additional":[82,111],"methods":[83],"encourage":[85],"taxpayers":[86,108,119],"pay":[88],"their":[89],"taxes":[90],"honestly.":[91],"This":[92],"study":[93,156],"investigates":[94],"model":[98],"considers":[100],"spreading":[101],"information":[102,139,162,184],"about":[103],"potential":[104],"among":[107],"as":[109,122],"an":[110],"incentive.":[112],"Within":[113],"evolutionary":[115],"approach":[116],"modeling,":[118],"are":[120],"viewed":[121],"agents":[123],"population":[126,142],"different":[128],"risk":[129,168],"profiles:":[130],"risk-prone,":[131],"risk-neutral,":[132],"risk-averse.":[134],"The":[135,155],"idea":[136],"disseminating":[138],"in":[140,150],"was":[143,188],"studied":[144],"based":[145],"on":[146,163,177],"Markov":[148],"process":[149,182],"networks":[151,179],"varying":[153],"structures.":[154],"examined":[157],"influence":[159,194],"this":[161],"final":[165],"distribution":[166],"profiles":[169],"taxpayer":[171],"evasions.":[172],"A":[173,201],"series":[174],"experiments":[176],"modeling":[178],"dissemination":[185],"within":[186],"them":[187,198],"conducted.":[189],"Models":[190],"artificially":[192],"introduced":[193],"centers":[195],"without":[197],"were":[199],"considered.":[200],"comparative":[202],"analysis":[203],"obtained":[206],"results":[207],"presented.":[209]},"counts_by_year":[],"updated_date":"2025-12-22T23:10:17.713674","created_date":"2025-10-10T00:00:00"}
