documento electrónico

Inglés

Revista del CIAT

2011

p. 109-126

The article presents a new approach to proceed with the selection of taxpayers, in the particular case of tax fraud using false invoices, by using techniques of data mining and a shift of focus from the taxpayer to its monthly VAT return, all of the above, without having to make a previous document analysis, but using the evidence of past cases. It shows the change of conduct of selected taxpayers, reflected in an increase in the monthly average VAT payment, finally exposing an improvement in the levels of compliance.