Tax manipulation comes in a variety of forms with different motivations and of varying complexities. This paper deals with a specific technique used by tax-evaders known as circular trading. In particular, algorithms are defined for the detection and analysis of circular trade. To achieve this, the whole system is modelled as a directed graph with the actors being vertices and the transactions among them as directed edges. The proposed algorithm is run on the commercial tax dataset of the government of Telangana, India, which contains the transaction details of a set of participants involved in a known circular trade. © 2018 IEEE.

Ch. Sobhan Babu

Department of Computer Science and Engineering

J. Mathews

P. Mehta

S.V. Kasi Visweswara Rao

Indian Institute of Technology Hyderabad (IITH) is a premier institute of science and technology established in 2008. IITH has been consistently ranked in the&nbsp;<a href="https://iith.ac.in/reports/" rel="noopener noreferrer">top 10 institutes</a>&nbsp;in India for Engineering&nbsp;<a href="https://www.nirfindia.org/2021/EngineeringRanking.html" rel="noopener noreferrer" target="_blank">according to NIRF</a>&nbsp;making it one of the most coveted schools for science and technology in the country.

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Journal	2018 IEEE 3rd International Conference on Big Data Analysis, ICBDA 2018
Publisher	Institute of Electrical and Electronics Engineers Inc.