{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,3,26]],"date-time":"2025-03-26T18:21:23Z","timestamp":1743013283474,"version":"3.40.3"},"publisher-location":"Cham","reference-count":27,"publisher":"Springer International Publishing","isbn-type":[{"type":"print","value":"9783030235505"},{"type":"electronic","value":"9783030235512"}],"license":[{"start":{"date-parts":[[2019,1,1]],"date-time":"2019-01-01T00:00:00Z","timestamp":1546300800000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.springernature.com\/gp\/researchers\/text-and-data-mining"},{"start":{"date-parts":[[2019,1,1]],"date-time":"2019-01-01T00:00:00Z","timestamp":1546300800000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/www.springernature.com\/gp\/researchers\/text-and-data-mining"}],"content-domain":{"domain":["link.springer.com"],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2019]]},"DOI":"10.1007\/978-3-030-23551-2_7","type":"book-chapter","created":{"date-parts":[[2019,6,19]],"date-time":"2019-06-19T16:04:24Z","timestamp":1560960264000},"page":"95-109","update-policy":"https:\/\/doi.org\/10.1007\/springer_crossmark_policy","source":"Crossref","is-referenced-by-count":2,"title":["Big Data Analytics for Nabbing Fraudulent Transactions in Taxation System"],"prefix":"10.1007","author":[{"given":"Priya","family":"Mehta","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Jithin","family":"Mathews","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Sandeep","family":"Kumar","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"K.","family":"Suryamukhi","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Ch.","family":"Sobhan Babu","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"S. V.","family":"Kasi Visweswara Rao","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"297","published-online":{"date-parts":[[2019,6,20]]},"reference":[{"key":"7_CR1","doi-asserted-by":"publisher","first-page":"129","DOI":"10.5296\/jsss.v2i1.6395","volume":"1","author":"MN Arben Asllani","year":"2014","unstructured":"Arben Asllani, M.N.: Using Benford\u2019s law for fraud detection in accounting practices. J. Soc. Sci. Stud. 1, 129\u2013143 (2014)","journal-title":"J. Soc. Sci. Stud."},{"volume-title":"Fraud Analytics Using Descriptive, Predictive, and Social Network Techniques: A Guide to Data Science for Fraud Detection","year":"2015","key":"7_CR2","unstructured":"Baesens, B., Vlasselaer, V., Verbeke, W. (eds.): Fraud Analytics Using Descriptive, Predictive, and Social Network Techniques: A Guide to Data Science for Fraud Detection. Wiley, Hoboken (2015). ISBN 978-1-119-13312-4"},{"key":"7_CR3","doi-asserted-by":"publisher","first-page":"1173","DOI":"10.3390\/app7111173","volume":"7","author":"R Behera","year":"2017","unstructured":"Behera, R., Rath, S., Misra, S., Damasevicius, R., Maskeliunas, R.: Large scale community detection using a small world model. Appl. Sci. 7, 1173 (2017)","journal-title":"Appl. Sci."},{"key":"7_CR4","unstructured":"Borselli, F., Fedeli, S., Giurato, L.: Digital VAT carousel fraud: a new boundary for criminality. Tax Notes International (2015)"},{"key":"7_CR5","first-page":"264","volume":"7","author":"S Dani","year":"2016","unstructured":"Dani, S.: A research paper on an impact of goods and service tax (GST) on indian economy. Bus. Econ. J. 7, 264 (2016). ISSN 2151\u20136219","journal-title":"Bus. Econ. J."},{"key":"7_CR6","unstructured":"Dean, J., Ghemawat, S.: MapReduce: simplified data processing on large clusters. In: Proceedings of the 6th Conference on Symposium on Opearting Systems Design & Implementation, OSDI 2004, vol. 6, p. 10. USENIX Association, Berkeley (2004). http:\/\/dl.acm.org\/citation.cfm?id=1251254.1251264"},{"key":"7_CR7","first-page":"17","volume":"V","author":"C Durtschi","year":"2004","unstructured":"Durtschi, C., Hillison, W., Pacini, C.: The effective use of Benford\u2019s law to assist in detecting fraud in accounting data. J. Forensic Account. V, 17\u201334 (2004)","journal-title":"J. Forensic Account."},{"key":"7_CR8","unstructured":"Dutta, R., Kumar, B.: Value added tax scams and introduction of the goods and services tax. Econ. Polit. Wkly. 53(44) (2018)"},{"key":"7_CR9","doi-asserted-by":"publisher","first-page":"355","DOI":"10.1007\/978-3-540-78246-9_42","volume-title":"Data Analysis, Machine Learning and Applications","author":"M Franke","year":"2007","unstructured":"Franke, M., Hoser, B., Schr\u00f6der, J.: On the analysis of irregular stock market trading behavior. In: Preisach, C., Burkhardt, H., Schmidt-Thieme, L., Decker, R. (eds.) Data Analysis, Machine Learning and Applications, pp. 355\u2013362. Springer, Heidelberg (2007). https:\/\/doi.org\/10.1007\/978-3-540-78246-9_42. ISBN 978-3-540-78239-1"},{"key":"7_CR10","unstructured":"Golmohammadi, K., Zaiane, O., D\u00edaz, D.: Detecting stock market manipulation using supervised learning algorithms. In: Data Science and Advanced Analytics, pp. 435\u2013441. IEEE, November 2014. http:\/\/ieeexplore.ieee.org\/document\/7058109\/, ISBN 978-1-4799-6991-3"},{"issue":"5","key":"7_CR11","doi-asserted-by":"publisher","first-page":"1427","DOI":"10.1016\/j.eswa.2012.08.051","volume":"40","author":"PC Gonz\u00e1lez","year":"2013","unstructured":"Gonz\u00e1lez, P.C., Vel\u00e1squez, J.D.: Characterization and detection of taxpayers with false invoices using data mining techniques. Expert Syst. Appl. 40(5), 1427\u20131436 (2013)","journal-title":"Expert Syst. Appl."},{"issue":"9","key":"7_CR12","doi-asserted-by":"publisher","first-page":"4360","DOI":"10.1016\/j.eswa.2014.01.012","volume":"41","author":"SY Huang","year":"2014","unstructured":"Huang, S.Y., Tsaih, R.H., Yu, F.: Topological pattern discovery and feature extraction for fraudulent financial reporting. Expert Syst. Appl. 41(9), 4360\u20134372 (2014)","journal-title":"Expert Syst. Appl."},{"key":"7_CR13","unstructured":"Islam, N., Rafizul Haque, S., Masudul Alam, K., Tarikuzzaman, M.: An approach to improve collusion set detection using MCL algorithm. In: Computers and Information Technology, pp. 237\u2013242. IEEE, December 2009. http:\/\/ieeexplore.ieee.org\/abstract\/document\/5407133\/, ISBN 978-1-4244-6284-1"},{"key":"7_CR14","doi-asserted-by":"publisher","first-page":"056119","DOI":"10.1103\/PhysRevE.83.056119","volume":"83","author":"JW Berry","year":"2011","unstructured":"Berry, J.W., Hendrickson, B., LaViolette, R.A., Phillips, C.A.: Tolerating the community detection resolution limit with edge weighting. Phys. Rev. E 83, 056119 (2011)","journal-title":"Phys. Rev. E"},{"key":"7_CR15","doi-asserted-by":"publisher","first-page":"046104","DOI":"10.1103\/PhysRevE.83.046104","volume":"83","author":"A Khadivi","year":"2011","unstructured":"Khadivi, A., Ajdari Rad, A., Hasler, M.: Network community-detection enhancement by proper weighting. Phys. Rev. E 83, 046104 (2011). https:\/\/doi.org\/10.1103\/PhysRevE.83.046104","journal-title":"Phys. Rev. E"},{"key":"7_CR16","unstructured":"Klymko, C., Gleich, D.F., Kolda, T.G.: Using triangles to improve community detection in directed networks. ASE BIGDATA\/SOCIALCOM\/CYBERSECURITY Conference, Stanford University abs\/1404.5874 (2014)"},{"issue":"44","key":"7_CR17","doi-asserted-by":"publisher","first-page":"1689","DOI":"10.1016\/j.phpro.2012.05.272","volume":"33","author":"B Liu","year":"2012","unstructured":"Liu, B., Xu, G., Xu, Q., Zhang, N.: Outlier detection data mining of tax based on cluster. Phys. Procedia 33(44), 1689\u20131694 (2012)","journal-title":"Phys. Procedia"},{"issue":"2","key":"7_CR18","doi-asserted-by":"publisher","first-page":"222","DOI":"10.1108\/13590791311322382","volume":"20","author":"Marius\u2010Cristian Frunza","year":"2013","unstructured":"Frunza, M.-C.: Aftermath of the VAT fraud on carbon emissions markets. J. Financ. Crime 20 (2013)","journal-title":"Journal of Financial Crime"},{"key":"7_CR19","doi-asserted-by":"crossref","unstructured":"Mark Nigrini, J.T.W. (ed.): Benford\u2019s Law: Applications for Forensic Accounting, Auditing, and Fraud Detection. Wiley, Hoboken (2012). ISBN 978-1-118-15285-0","DOI":"10.1002\/9781119203094"},{"key":"7_CR20","first-page":"52","volume":"41","author":"MJ Nigrini","year":"1997","unstructured":"Nigrini, M.J., Mittermaier, L.J.: The use of Benford\u2019s law as an aid in analytical procedures. Audit.: J. Pract. Theory 41, 52 (1997)","journal-title":"Audit.: J. Pract. Theory"},{"key":"7_CR21","doi-asserted-by":"publisher","first-page":"135","DOI":"10.1007\/s10618-007-0076-8","volume":"16","author":"G Palshikar","year":"2008","unstructured":"Palshikar, G., Apte, M.: Collusion set detection using graph clustering. Data Min. Knowl. Discov. 16, 135\u2013164 (2008). https:\/\/doi.org\/10.1007\/s10618-007-0076-8. ISSN 1384\u20135810","journal-title":"Data Min. Knowl. Discov."},{"key":"7_CR22","series-title":"Lecture Notes in Computer Science","doi-asserted-by":"publisher","first-page":"284","DOI":"10.1007\/11569596_31","volume-title":"Computer and Information Sciences - ISCIS 2005","author":"P Pons","year":"2005","unstructured":"Pons, P., Latapy, M.: Computing communities in large networks using random walks. In: Yolum, I., G\u00fcng\u00f6r, T., G\u00fcrgen, F., \u00d6zturan, C. (eds.) ISCIS 2005. LNCS, vol. 3733, pp. 284\u2013293. Springer, Heidelberg (2005). https:\/\/doi.org\/10.1007\/11569596_31"},{"key":"7_CR23","doi-asserted-by":"crossref","unstructured":"Prat-P\u00e9rez, A., Dominguez-Sal, D., Brunat, J.M., Larriba-Pey, J.L.: Shaping communities out of triangles. In: ACM International Conference Proceeding Series, July 2012","DOI":"10.1145\/2396761.2398496"},{"issue":"11","key":"7_CR24","doi-asserted-by":"publisher","first-page":"1025","DOI":"10.1109\/T-C.1973.223640","volume":"C\u201322","author":"RA Jarvis","year":"1973","unstructured":"Jarvis, R.A., Patrick, E.A.: Clustering using a similarity measure based on shared nearest neighbors. IEEE Trans. Comput. C\u201322(11), 1025\u20131034 (1973)","journal-title":"IEEE Trans. Comput."},{"key":"7_CR25","doi-asserted-by":"publisher","DOI":"10.1017\/CBO9781139058452","volume-title":"Mining of Massive Datasets","author":"A Rajaraman","year":"2011","unstructured":"Rajaraman, A., Ullman, J.D.: Mining of Massive Datasets. Cambridge University Press, New York (2011)"},{"volume-title":"Value Added Tax: A Comparative Approach","year":"2007","key":"7_CR26","unstructured":"Schenk, A., Oldman, O. (eds.): Value Added Tax: A Comparative Approach. Cambridge University Press, Cambridge (2007). ISBN 978-1107617629"},{"key":"7_CR27","doi-asserted-by":"publisher","first-page":"44","DOI":"10.1016\/j.neucom.2011.11.022","volume":"92","author":"J Wang","year":"2012","unstructured":"Wang, J., Zhou, S., Guan, J.: Detecting potential collusive cliques in futures markets based on trading behaviors from real data. Neurocomputing 92, 44\u201353 (2012)","journal-title":"Neurocomputing"}],"container-title":["Lecture Notes in Computer Science","Big Data \u2013 BigData 2019"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/link.springer.com\/content\/pdf\/10.1007\/978-3-030-23551-2_7","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2024,3,12]],"date-time":"2024-03-12T13:06:13Z","timestamp":1710248773000},"score":1,"resource":{"primary":{"URL":"https:\/\/link.springer.com\/10.1007\/978-3-030-23551-2_7"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2019]]},"ISBN":["9783030235505","9783030235512"],"references-count":27,"URL":"https:\/\/doi.org\/10.1007\/978-3-030-23551-2_7","relation":{},"ISSN":["0302-9743","1611-3349"],"issn-type":[{"type":"print","value":"0302-9743"},{"type":"electronic","value":"1611-3349"}],"subject":[],"published":{"date-parts":[[2019]]},"assertion":[{"value":"20 June 2019","order":1,"name":"first_online","label":"First Online","group":{"name":"ChapterHistory","label":"Chapter History"}},{"value":"BIGDATA","order":1,"name":"conference_acronym","label":"Conference Acronym","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"International Conference on Big Data","order":2,"name":"conference_name","label":"Conference Name","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"San Diego, CA","order":3,"name":"conference_city","label":"Conference City","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"USA","order":4,"name":"conference_country","label":"Conference Country","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"2019","order":5,"name":"conference_year","label":"Conference Year","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"25 June 2019","order":7,"name":"conference_start_date","label":"Conference Start Date","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"30 June 2019","order":8,"name":"conference_end_date","label":"Conference End Date","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"8","order":9,"name":"conference_number","label":"Conference Number","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"bigdata2019","order":10,"name":"conference_id","label":"Conference ID","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"http:\/\/www.bigdatacongress.org\/2019\/","order":11,"name":"conference_url","label":"Conference URL","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"This content has been made available to all.","name":"free","label":"Free to read"}]}}