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Predicting invoice payment is valuable in multiple industries and supports decision-making processes in most financial workflows. However, the challenge in this realm involves dealing with complex data and the lack of data related to…

Automated, data-driven quality management systems, which facilitate the transformation of data into useable information, are desired to enhance decision-making processes. Integration of accurate, reliable, and straightforward approaches…

Other Computer Science · Computer Science 2019-03-27 Wenying Ji

Methods based on machine learning become increasingly popular in many areas as they allow models to be fitted in a highly-data driven fashion, and often show comparable or even increased performance in comparison to classical methods.…

Applications · Statistics 2022-10-24 Annette Möller , Ann Cathrice George , Jürgen Groß

During the last decade, the information technology industry has adopted a data-driven culture, relying on online metrics to measure and monitor business performance. Under the setting of big data, the majority of such metrics approximately…

Applications · Statistics 2018-09-14 Alex Deng , Ulf Knoblich , Jiannan Lu

Tax evasion is a serious economic problem for many countries, as it can undermine the government' s tax system and lead to an unfair business competition environment. Recent research has applied data analytics techniques to analyze and…

Human-Computer Interaction · Computer Science 2020-09-08 Yating Lin , Kamkwai Wong , Yong Wang , Rong Zhang , Bo Dong , Huamin Qu , Qinghua Zheng

Agentic AI systems are increasingly being explored as production infrastructure: they reason over multiple steps, call tools, act through workflows, and adapt through memory and feedback. These systems create governance challenges that are…

Artificial Intelligence · Computer Science 2026-05-29 Muhammad Zia Hydari , Raja Iqbal , Narayan Ramasubbu

The Inland Revenue Services is overwhelmed with gigabyte of disk capacity containing data about tax payers in the state. The data stored on the database increases in size at an alarming rate. This has resulted in a data rich but information…

Computers and Society · Computer Science 2016-06-14 Felix M. Okoro , Emmanuel O. Oshoiribhor , Adetokunbo M. John-Otumu

Process analytics is an umbrella of data-driven techniques which includes making predictions for individual process instances or overall process models. At the instance level, various novel techniques have been recently devised, tackling…

Machine Learning · Computer Science 2021-07-29 Johannes De Smedt , Anton Yeshchenko , Artem Polyvyanyy , Jochen De Weerdt , Jan Mendling

The landscape of analytics is changing rapidly. Much of online user analytics, however, is based on collection of various user analytics numbers. Understanding these numbers, and then relating them to higher numerical analysis for the…

Human-Computer Interaction · Computer Science 2018-10-02 Joni Salminen , Bernard J. Jansen

The legislative process is the backbone of a state built on solid institutions. Yet, due to the complexity of laws -- particularly tax law -- policies may lead to inequality and social tensions. In this study, we introduce a novel prototype…

Computers and Society · Computer Science 2025-03-24 Peter Fratrič , Nils Holzenberger , David Restrepo Amariles

The rapid integration of agentic AI into high-stakes real-world applications requires robust oversight mechanisms. The emerging field of AI Control (AIC) aims to provide such an oversight mechanism, but practical adoption depends heavily on…

Artificial Intelligence · Computer Science 2026-03-03 Mikhail Terekhov , Zhen Ning David Liu , Caglar Gulcehre , Samuel Albanie

Tax evasion causes severe losses of government revenues and disturbs the economic order of fair competition. To help alleviate this problem, the latest tax evasion detection solutions utilize expert knowledge to extract features and then…

Machine Learning · Computer Science 2026-05-27 Yiming Xu , Bin Shi , Bo Dong , Jiaxiang Wang , Hua Wei , Qinghua Zheng

Data scientists frequently train predictive models on administrative data. However, the process that generates this data can bias predictive models, making it important to test models against their intended use. We provide a field…

Applications · Statistics 2018-07-18 Peter C. Casey , Kevin H. Wilson , David Yokum

Artificial intelligence and machine learning are experiencing widespread adoption in industry and academia. This has been driven by rapid advances in the applications and accuracy of AI through increasingly complex algorithms and models;…

Although deceptive design patterns are subject to growing regulatory oversight, enforcement races to keep up with the scale of the problem. One promising solution is automated detection tools, many of which are developed within academia. We…

Human-Computer Interaction · Computer Science 2026-02-19 Arianna Rossi , Simon Parkin

Economic agents react to signals about future tax policy changes. Consequently, estimating their macroeconomic effects requires identification of such signals. We propose a novel text analytic approach for transforming textual information…

Econometrics · Economics 2025-01-03 Lenard Lieb , Adam Jassem , Rui Jorge Almeida , Nalan Baştürk , Stephan Smeekes

We develop a model of tax evasion based on the Ising model. We augment the model using an appropriate enforcement mechanism that may allow policy makers to curb tax evasion. With a certain probability tax evaders are subject to an audit. If…

General Finance · Quantitative Finance 2008-12-02 Georg Zaklan , Frank Westerhoff , Dietrich Stauffer

The increasing use of artificial intelligence (AI) by public authorities introduces both opportunities for innovation and significant challenges for the administrative rule of law. This article examines how the EU AI Act interacts with the…

Computers and Society · Computer Science 2026-04-28 Georgios Pavlidis , Ioannis Kastanas

The importance of patents is well recognised across many regions of the world. Many patent mining systems have been proposed, but with limited predictive capabilities. In this demo, we showcase how predictive algorithms leveraging the…

Digital Libraries · Computer Science 2019-11-01 Nebula Alam , Khoi-Nguyen Tran , Sue Ann Chen , John Wagner , Josh Andres , Mukesh Mohania

This study evaluates the application of predictive analytics for real-time cyber-attack detection and response, focusing on how statistical and machine learning methods can improve decision-making in Security Operations Centers (SOCs).…

Cryptography and Security · Computer Science 2025-09-03 Muhammad Danish