no code implementations • 16 Aug 2022 • Priya Mehta, Sandeep Kumar, Ravi Kumar, Ch. Sobhan Babu
To validate the proposed approach, we train a BiGAN with the proposed training approach to detect taxpayers, who are manipulating their tax returns.
no code implementations • 16 Aug 2022 • Priya Mehta, Sanat Bhargava, M. Ravi Kumar, K. Sandeep Kumar, Ch. Sobhan Babu
Circular trading is a form of tax evasion in Goods and Services Tax where a group of fraudulent taxpayers (traders) aims to mask illegal transactions by superimposing several fictitious transactions (where no value is added to the goods or service) among themselves in a short period.
no code implementations • 5 Jul 2022 • Ch. Sobhan Babu, Ravindra Guravannavar, Arvind Hulgeri
GANs have two competing modules: the generator module is trained to generate new examples, and the discriminator module is trained to discriminate real examples from generated examples.