Izuchukwu Shedrack Ofoma

CLOSING THE TAX GAP: AN ANALYTICS-BASED FRAMEWORK FOR FRAUD-RISK DETECTION AND AUDIT PRIORITIZATION IN STATE AND FEDERAL TAX ADMINISTRATION

The persistence of the tax gap illustrates the limitations of traditional compliance monitoring in the face of large-scale electronic filing, complex business structures, cross-jurisdictional activity and rapidly evolving fraud patterns. This study develops an analytics-based framework for fraud-risk detection and audi...