{"id":"https://openalex.org/W4282025584","doi":"https://doi.org/10.3390/fi14060168","title":"Fraud Detection Using Neural Networks: A Case Study of Income Tax","display_name":"Fraud Detection Using Neural Networks: A Case Study of Income Tax","publication_year":2022,"publication_date":"2022-05-31","ids":{"openalex":"https://openalex.org/W4282025584","doi":"https://doi.org/10.3390/fi14060168"},"language":"en","primary_location":{"id":"doi:10.3390/fi14060168","is_oa":true,"landing_page_url":"https://doi.org/10.3390/fi14060168","pdf_url":"https://www.mdpi.com/1999-5903/14/6/168/pdf?version=1654139210","source":{"id":"https://openalex.org/S34838331","display_name":"Future Internet","issn_l":"1999-5903","issn":["1999-5903"],"is_oa":true,"is_in_doaj":true,"is_core":true,"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Future Internet","raw_type":"journal-article"},"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://www.mdpi.com/1999-5903/14/6/168/pdf?version=1654139210","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5007879119","display_name":"Belle Fille Murorunkwere","orcid":"https://orcid.org/0000-0001-7798-1781"},"institutions":[{"id":"https://openalex.org/I4210087849","display_name":"University of Rwanda","ror":"https://ror.org/00286hs46","country_code":"RW","type":"education","lineage":["https://openalex.org/I4210087849"]}],"countries":["RW"],"is_corresponding":true,"raw_author_name":"Belle Fille Murorunkwere","raw_affiliation_strings":["African Center of Excellence in Data Science, University of Rwanda, KK 737 Street, Gikondo, Kigali P.O. Box 4285, Rwanda"],"raw_orcid":"https://orcid.org/0000-0001-7798-1781","affiliations":[{"raw_affiliation_string":"African Center of Excellence in Data Science, University of Rwanda, KK 737 Street, Gikondo, Kigali P.O. Box 4285, Rwanda","institution_ids":["https://openalex.org/I4210087849"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5073728469","display_name":"Origene Tuyishimire","orcid":"https://orcid.org/0000-0003-2089-0939"},"institutions":[{"id":"https://openalex.org/I4210112059","display_name":"African Institute for Mathematical Sciences","ror":"https://ror.org/02w32z542","country_code":"RW","type":"education","lineage":["https://openalex.org/I4210112059"]}],"countries":["RW"],"is_corresponding":false,"raw_author_name":"Origene Tuyishimire","raw_affiliation_strings":["African Institute for Mathematical Sciences, KN 3 Street, Remera, Kigali P.O. Box 7150, Rwanda"],"raw_orcid":"https://orcid.org/0000-0003-2089-0939","affiliations":[{"raw_affiliation_string":"African Institute for Mathematical Sciences, KN 3 Street, Remera, Kigali P.O. Box 7150, Rwanda","institution_ids":["https://openalex.org/I4210112059"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5047486606","display_name":"Dominique Haughton","orcid":"https://orcid.org/0000-0002-7055-3343"},"institutions":[{"id":"https://openalex.org/I139924743","display_name":"Bentley University","ror":"https://ror.org/01px48m89","country_code":"US","type":"education","lineage":["https://openalex.org/I139924743"]},{"id":"https://openalex.org/I17866349","display_name":"Universit\u00e9 F\u00e9d\u00e9rale de Toulouse Midi-Pyr\u00e9n\u00e9es","ror":"https://ror.org/004raaa70","country_code":"FR","type":"education","lineage":["https://openalex.org/I17866349"]},{"id":"https://openalex.org/I51101395","display_name":"Universit\u00e9 Paris 1 Panth\u00e9on-Sorbonne","ror":"https://ror.org/002t25c44","country_code":"FR","type":"education","lineage":["https://openalex.org/I51101395"]}],"countries":["FR","US"],"is_corresponding":false,"raw_author_name":"Dominique Haughton","raw_affiliation_strings":["Department of Mathematical Sciences and Global Studies, Bentley University, Watham, MA 02452-4705, USA","Department of Mathematical Sciences and Global Studies, Universit\u00e9 Paris 1 (SAMM), 75634 Paris, France","Department of Mathematical Sciences and Global Studies, Universit\u00e9 Toulouse 1 (TSE-R), 31042 Toulouse, France"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Mathematical Sciences and Global Studies, Bentley University, Watham, MA 02452-4705, USA","institution_ids":["https://openalex.org/I139924743"]},{"raw_affiliation_string":"Department of Mathematical Sciences and Global Studies, Universit\u00e9 Paris 1 (SAMM), 75634 Paris, France","institution_ids":["https://openalex.org/I51101395"]},{"raw_affiliation_string":"Department of Mathematical Sciences and Global Studies, Universit\u00e9 Toulouse 1 (TSE-R), 31042 Toulouse, France","institution_ids":["https://openalex.org/I17866349"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5084182056","display_name":"Joseph Nzabanita","orcid":"https://orcid.org/0000-0003-2973-9258"},"institutions":[{"id":"https://openalex.org/I4210087849","display_name":"University of Rwanda","ror":"https://ror.org/00286hs46","country_code":"RW","type":"education","lineage":["https://openalex.org/I4210087849"]}],"countries":["RW"],"is_corresponding":false,"raw_author_name":"Joseph Nzabanita","raw_affiliation_strings":["Department of Mathematics, College of Science and Technology, University of Rwanda, KN 67 Street, Nyarugenge, Kigali P.O. Box 3900, Rwanda"],"raw_orcid":"https://orcid.org/0000-0003-2973-9258","affiliations":[{"raw_affiliation_string":"Department of Mathematics, College of Science and Technology, University of Rwanda, KN 67 Street, Nyarugenge, Kigali P.O. Box 3900, Rwanda","institution_ids":["https://openalex.org/I4210087849"]}]}],"institutions":[],"countries_distinct_count":3,"institutions_distinct_count":4,"corresponding_author_ids":["https://openalex.org/A5007879119"],"corresponding_institution_ids":["https://openalex.org/I4210087849"],"apc_list":{"value":1400,"currency":"CHF","value_usd":1515},"apc_paid":{"value":1400,"currency":"CHF","value_usd":1515},"fwci":4.8564,"has_fulltext":true,"cited_by_count":38,"citation_normalized_percentile":{"value":0.955932,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":96,"max":99},"biblio":{"volume":"14","issue":"6","first_page":"168","last_page":"168"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11652","display_name":"Imbalanced Data Classification Techniques","score":0.9995999932289124,"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":0.9995999932289124,"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/T11653","display_name":"Financial Distress and Bankruptcy Prediction","score":0.9678000211715698,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11326","display_name":"Stock Market Forecasting Methods","score":0.9553999900817871,"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/artificial-neural-network","display_name":"Artificial neural network","score":0.7026973962783813},{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.6990237236022949},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.6682323217391968},{"id":"https://openalex.org/keywords/revenue","display_name":"Revenue","score":0.5232597589492798},{"id":"https://openalex.org/keywords/income-tax","display_name":"Income tax","score":0.467204749584198},{"id":"https://openalex.org/keywords/artificial-intelligence","display_name":"Artificial intelligence","score":0.39818406105041504},{"id":"https://openalex.org/keywords/machine-learning","display_name":"Machine learning","score":0.3837793171405792},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.3463517427444458},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.2782820761203766},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.11486402153968811},{"id":"https://openalex.org/keywords/public-economics","display_name":"Public economics","score":0.08242887258529663}],"concepts":[{"id":"https://openalex.org/C50644808","wikidata":"https://www.wikidata.org/wiki/Q192776","display_name":"Artificial neural network","level":2,"score":0.7026973962783813},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6990237236022949},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.6682323217391968},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.5232597589492798},{"id":"https://openalex.org/C165786947","wikidata":"https://www.wikidata.org/wiki/Q179222","display_name":"Income tax","level":2,"score":0.467204749584198},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.39818406105041504},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.3837793171405792},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3463517427444458},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.2782820761203766},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.11486402153968811},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.08242887258529663}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.3390/fi14060168","is_oa":true,"landing_page_url":"https://doi.org/10.3390/fi14060168","pdf_url":"https://www.mdpi.com/1999-5903/14/6/168/pdf?version=1654139210","source":{"id":"https://openalex.org/S34838331","display_name":"Future Internet","issn_l":"1999-5903","issn":["1999-5903"],"is_oa":true,"is_in_doaj":true,"is_core":true,"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Future Internet","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:gam:jftint:v:14:y:2022:i:6:p:168-:d:828622","is_oa":false,"landing_page_url":"https://www.mdpi.com/1999-5903/14/6/168/","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"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":"article"},{"id":"pmh:oai:doaj.org/article:15d275f061234929a2c01f78b017d89f","is_oa":false,"landing_page_url":"https://doaj.org/article/15d275f061234929a2c01f78b017d89f","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","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":"Future Internet, Vol 14, Iss 6, p 168 (2022)","raw_type":"article"},{"id":"pmh:oai:mdpi.com:/1999-5903/14/6/168/","is_oa":true,"landing_page_url":"https://dx.doi.org/10.3390/fi14060168","pdf_url":null,"source":{"id":"https://openalex.org/S4306400947","display_name":"MDPI (MDPI AG)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I4210097602","host_organization_name":"Multidisciplinary Digital Publishing Institute (Switzerland)","host_organization_lineage":["https://openalex.org/I4210097602"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Future Internet; Volume 14; Issue 6; Pages: 168","raw_type":"Text"}],"best_oa_location":{"id":"doi:10.3390/fi14060168","is_oa":true,"landing_page_url":"https://doi.org/10.3390/fi14060168","pdf_url":"https://www.mdpi.com/1999-5903/14/6/168/pdf?version=1654139210","source":{"id":"https://openalex.org/S34838331","display_name":"Future Internet","issn_l":"1999-5903","issn":["1999-5903"],"is_oa":true,"is_in_doaj":true,"is_core":true,"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Future Internet","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, Justice and strong institutions","score":0.5799999833106995,"id":"https://metadata.un.org/sdg/16"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4282025584.pdf","grobid_xml":"https://content.openalex.org/works/W4282025584.grobid-xml"},"referenced_works_count":23,"referenced_works":["https://openalex.org/W1492458224","https://openalex.org/W1517113043","https://openalex.org/W1584308190","https://openalex.org/W1635791370","https://openalex.org/W1995341919","https://openalex.org/W2035973357","https://openalex.org/W2074346829","https://openalex.org/W2092523626","https://openalex.org/W2115036770","https://openalex.org/W2148143831","https://openalex.org/W2735758519","https://openalex.org/W2757120799","https://openalex.org/W2765511721","https://openalex.org/W2773235741","https://openalex.org/W2800423036","https://openalex.org/W2808857778","https://openalex.org/W2927428734","https://openalex.org/W2980993481","https://openalex.org/W3035035250","https://openalex.org/W3122007073","https://openalex.org/W3133830395","https://openalex.org/W4249782777","https://openalex.org/W4363676512"],"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/W2360464208","https://openalex.org/W1967231687","https://openalex.org/W1552135273","https://openalex.org/W3101499207"],"abstract_inverted_index":{"Detecting":[0],"tax":[1,10,45,62,66,79,130,149,155,182,239,257],"fraud":[2,63,80,131,150,183,240],"is":[3,52,135,171],"a":[4,19,86,90,211],"top":[5],"objective":[6],"for":[7],"practically":[8],"all":[9,154],"agencies":[11],"in":[12,39,64,77,143,184,231,255],"order":[13],"to":[14,42,53,58,124,128,148,174,179,237],"maximize":[15],"revenues":[16],"and":[17,28,95,113,195,197,247],"maintain":[18],"high":[20],"level":[21],"of":[22,49,61,84,88,93,98,108,145,166],"compliance.":[23],"Data":[24],"mining,":[25],"machine":[26,160],"learning,":[27],"other":[29],"approaches":[30],"such":[31,190],"as":[32,191,249,251],"traditional":[33],"random":[34],"auditing":[35],"have":[36],"been":[37],"used":[38],"many":[40],"studies":[41],"deal":[43],"with":[44,81,137,214],"fraud.":[46,258],"The":[47,68,223],"goal":[48],"this":[50,169,209,226],"study":[51,134,170,227],"use":[54,175],"Artificial":[55,72,176],"Neural":[56,73,177],"Networks":[57,74,178],"identify":[59],"factors":[60,119,234],"income":[65,129,181,238,256],"data.":[67],"results":[69],"show":[70],"that":[71,202,235],"perform":[75],"well":[76,250],"identifying":[78],"an":[82,96],"accuracy":[83,205],"92%,":[85],"precision":[87],"85%,":[89],"recall":[91],"score":[92],"99%,":[94],"AUC-ROC":[97],"95%.":[99],"All":[100],"businesses,":[101,112,115],"either":[102],"cross-border":[103],"or":[104],"domestic,":[105],"the":[106,109,118,122,138,164,172,199,233,244],"period":[107],"business,":[110],"small":[111],"corporate":[114],"are":[116],"among":[117],"identified":[120],"by":[121,186],"model":[123,213],"be":[125],"more":[126],"relevant":[127],"detection.":[132],"This":[133],"consistent":[136],"previous":[139],"closely":[140],"related":[141,147],"work":[142],"terms":[144],"features":[146],"where":[151],"it":[152],"covered":[153],"types":[156],"together":[157],"using":[158],"different":[159,188],"learning":[161],"models.":[162],"To":[163],"best":[165],"our":[167],"knowledge,":[168],"first":[173],"detect":[180],"Rwanda":[185],"comparing":[187],"parameters":[189],"layers,":[192,217],"batch":[193],"size,":[194],"epochs":[196],"choosing":[198],"optimal":[200],"ones":[201],"give":[203],"better":[204],"than":[206],"others.":[207],"For":[208],"study,":[210],"simple":[212],"no":[215],"hidden":[216],"softsign":[218],"activation":[219],"function":[220],"performs":[221],"better.":[222],"evidence":[224],"from":[225],"will":[228,242],"help":[229],"auditors":[230],"understanding":[232],"contribute":[236],"which":[241],"reduce":[243],"audit":[245],"time":[246],"cost,":[248],"recover":[252],"money":[253],"foregone":[254]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":11},{"year":2024,"cited_by_count":10},{"year":2023,"cited_by_count":11},{"year":2022,"cited_by_count":3}],"updated_date":"2026-06-14T07:44:22.658603","created_date":"2025-10-10T00:00:00"}