Search

Tax authorities face the challenge of effectively identifying companies that avoid paying taxes, which is not unique to European Union countries. Limited resources often constrain tax administrators, who traditionally rely on time-consuming and labour-intensive tax audit tools. As a result of this established practice, governments are losing a lot of tax revenue. The main objective of this study is to increase the efficiency of the detection of tax evasion by applying data mining methods in the East European country Lithuania, which has a rapidly developing economy, by applying data mining methods concerning affluence-related impacts. The study develops various models for segmentation, risk assessment, behavioral templates, and tax crime detection. Results show that the data mining technique can effectively detect tax evasion and extract hidden knowledge that can be used to reduce revenue losses resulting from tax evasion. This study's methods, software, and findings can assist decision-makers, experts, and scientists in developing countries in predicting tax fraud detection. [ABSTRACT FROM AUTHOR]

Copyright of Intellectual Economics is the property of Intellectual Economics / Mykolas Romeris University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Living conditions and housing provisions are related to human right guarantees and human resource preservation and development, which have an impact not only on the standard of living but also on predetermining economic, social, and demographic consequences. In countries with a transition economy, including Lithuania, the process of housing provision has influences on the deepening of social and economic problems. The purpose of the research reported in this paper was to establish the pattern of regional development and well-being in Lithuania, estimate the main factors, and quantify the real estate price relationship with a number of social-economic indicators. [ABSTRACT FROM AUTHOR]

Problems of nuclear knowledge management and preservation in Lithuania are presented in the paper. The support provided through bilateral cooperation projects was very important for Lithuania. The main projects implemented in the last 14 years are described in this paper. Lithuania joined INIS (International Nuclear Information System) in 1994 and established its own INIS national centre in the premises of the Ministry of Economy. To educate the public about the processes going on in Ignalina NPP, the information centre of Ignalina NPP was founded. Nuclear and nuclear related education in Lithuania is provided in the Kaunas Technological University. [ABSTRACT FROM AUTHOR]

Copyright of Estonian Journal of Earth Sciences is the property of Teaduste Akadeemia Kirjastus and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)