How do firms exploit their business network for tax evasion? Evidence from Mongolia

公司如何利用其业务网络逃税？

• 批准号: 22K13415
• 负责人: Nyamdavaa Tsogsag
• 金额: $ 2.66万
• 依托单位: Hitotsubashi University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Early-Career Scientists
• 财政年份: 2022
• 资助国家: 日本
• 起止时间: 2022-04-01 至 2024-03-31
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-22K13415/
• 关键词: tax evasion; firm network; Tax evasion; Tax capacity; Firm network; Mongolia

I extended the coverage period of the tax return datasets until 2020, and currently they cover the period between 2014 and 2020. Additionally, I obtained and updated firms’ ownership information for 2020, as well as their GIS location for 2016. I cleaned the datasets, merged them using the masked firm tax IDs, and checked the consistency of the datasets.Furthermore, I identified the firms in the same trade network with tax evading firms using the operational audit and VAT invoice datasets. I started the analysis of identifying the firm clusters using machine learning algorithms based on the past relation between tax audit results and information on firms’ various tax returns such as corporate income tax and VAT returns.

我将纳税申报单数据集的覆盖期限延长至2020年，目前覆盖2014至2020年。此外，我还获得并更新了2020年的公司所有权信息，以及2016年的地理信息系统位置。我清理了数据集，使用屏蔽的公司税务ID对它们进行了合并，并检查了数据集的一致性。此外，我使用运营审计和增值税发票数据集识别了同一贸易网络中的公司和逃税公司。我基于税务审计结果与企业各种纳税申报单(如企业所得税和增值税纳税申报单)信息之间的过去关系，开始使用机器学习算法来识别企业集群。