{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,3,3]],"date-time":"2026-03-03T20:24:23Z","timestamp":1772569463886,"version":"3.50.1"},"reference-count":29,"publisher":"IEEE","license":[{"start":{"date-parts":[[2021,11,1]],"date-time":"2021-11-01T00:00:00Z","timestamp":1635724800000},"content-version":"stm-asf","delay-in-days":0,"URL":"https:\/\/doi.org\/10.15223\/policy-029"},{"start":{"date-parts":[[2021,11,1]],"date-time":"2021-11-01T00:00:00Z","timestamp":1635724800000},"content-version":"stm-asf","delay-in-days":0,"URL":"https:\/\/doi.org\/10.15223\/policy-037"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2021,11]]},"DOI":"10.1109\/dicta52665.2021.9647152","type":"proceedings-article","created":{"date-parts":[[2021,12,23]],"date-time":"2021-12-23T18:04:18Z","timestamp":1640282658000},"page":"01-06","source":"Crossref","is-referenced-by-count":6,"title":["Social E-commerce Tax Evasion Detection Using Multi-modal Deep Neural Networks"],"prefix":"10.1109","author":[{"given":"Lelin","family":"Zhang","sequence":"first","affiliation":[{"name":"Data Science Institute, University of Technology Sydney,Sydney,Australia"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Xi","family":"Nan","sequence":"additional","affiliation":[{"name":"Regtek (Beijing) Technology Co., Ltd,Beijing,China"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Eva","family":"Huang","sequence":"additional","affiliation":[{"name":"The University of Sydney Business School,Sydney,Australia"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Sidong","family":"Liu","sequence":"additional","affiliation":[{"name":"Macquarie University,Sydney,Australia"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"263","reference":[{"key":"ref10","doi-asserted-by":"publisher","DOI":"10.2196\/13803"},{"key":"ref11","author":"rogoff","year":"0","journal-title":"The curse of cash How large-denomination bills aid crime and tax evasion and constrain monetary policy 2017"},{"key":"ref12","author":"williamson","year":"2016","journal-title":"Tax office trawls Facebook Instagram and other social media to catch out dodgers cheats"},{"key":"ref13","author":"ratcliffe","year":"2019","journal-title":"Millions of ugandans quit internet services as social media tax takes effect"},{"key":"ref14","first-page":"1097","article-title":"Imagenet classification with deep convolutional neural networks","author":"krizhevsky","year":"2012","journal-title":"NIPS"},{"key":"ref15","doi-asserted-by":"publisher","DOI":"10.1109\/CVPR.2015.7298594"},{"key":"ref16","doi-asserted-by":"publisher","DOI":"10.1109\/CVPR.2016.90"},{"key":"ref17","author":"tan","year":"2019","journal-title":"Efficientnet Rethinking model scaling for convolutional neural networks"},{"key":"ref18","first-page":"3111","article-title":"Distributed representations of words and phrases and their compositionality","volume":"26","author":"mikolov","year":"2013","journal-title":"Advances in neural information processing systems"},{"key":"ref19","doi-asserted-by":"publisher","DOI":"10.18653\/v1\/N18-1202"},{"key":"ref28","author":"yakubovskiy","year":"2020","journal-title":"Implementation of EfficientNet model Keras and TensorFlow Keras"},{"key":"ref4","year":"2018","journal-title":"The digital archipelago How online commerce is driving Indonesia's economic development"},{"key":"ref27","author":"devlin","year":"2020","journal-title":"BERT-base multilingual cased list of languages"},{"key":"ref3","article-title":"Thailand to launch value-added tax in 2020","year":"2019","journal-title":"Pymnts com"},{"key":"ref6","author":"mccauley","year":"2016","journal-title":"Chinese grey market a &#x2018;$1 billion tax black hole&#x2019; the network of chinese personal shoppers known as daigou have been quietly operating a grey market for years but do they pay tax?"},{"key":"ref29","author":"kingma","year":"2014","journal-title":"Adam A method for stochastic optimization"},{"key":"ref5","doi-asserted-by":"publisher","DOI":"10.3846\/16111699.2016.1214620"},{"key":"ref8","doi-asserted-by":"publisher","DOI":"10.1109\/INFCOMW.2018.8406896"},{"key":"ref7","doi-asserted-by":"publisher","DOI":"10.1007\/978-3-319-76941-7_11"},{"key":"ref2","doi-asserted-by":"publisher","DOI":"10.1086\/NTJ41792031"},{"key":"ref9","doi-asserted-by":"publisher","DOI":"10.1038\/s41386-018-0247-x"},{"key":"ref1","article-title":"Australian Taxation Office","year":"2016","journal-title":"Strategies and Activities to Address the Cash and Hidden Economy"},{"key":"ref20","author":"devlin","year":"2018","journal-title":"Bert Pretraining of deep bidirectional transformers for language understanding"},{"key":"ref22","doi-asserted-by":"publisher","DOI":"10.1109\/BigData.2018.8622461"},{"key":"ref21","first-page":"5753","article-title":"XLNet: Generalized autoregressive pretraining for language understanding","author":"yang","year":"2019","journal-title":"Advances in Neural IInformation Processing Systems"},{"key":"ref24","first-page":"2790","article-title":"Parameter-efficient transfer learning for NLP","volume":"97","author":"houlsby","year":"0","journal-title":"Int Conference on Machine Learning"},{"key":"ref23","doi-asserted-by":"publisher","DOI":"10.1162\/neco.1997.9.8.1735"},{"key":"ref26","article-title":"A Keras TensorFlow 2.0 implementation of BERT, ALBERT and adapter-BERT","year":"2020","journal-title":"kpe"},{"key":"ref25","doi-asserted-by":"publisher","DOI":"10.1109\/CVPR.2009.5206848"}],"event":{"name":"2021 Digital Image Computing: Techniques and Applications (DICTA)","location":"Gold Coast, Australia","start":{"date-parts":[[2021,11,29]]},"end":{"date-parts":[[2021,12,1]]}},"container-title":["2021 Digital Image Computing: Techniques and Applications (DICTA)"],"original-title":[],"link":[{"URL":"http:\/\/xplorestaging.ieee.org\/ielx7\/9647036\/9647042\/09647152.pdf?arnumber=9647152","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2022,8,2]],"date-time":"2022-08-02T19:29:27Z","timestamp":1659468567000},"score":1,"resource":{"primary":{"URL":"https:\/\/ieeexplore.ieee.org\/document\/9647152\/"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2021,11]]},"references-count":29,"URL":"https:\/\/doi.org\/10.1109\/dicta52665.2021.9647152","relation":{},"subject":[],"published":{"date-parts":[[2021,11]]}}}