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TED: Related Party Transaction guided Tax Evasion Detection on Heterogeneous Graph
[Submitted on 26 May 2026] · 2026-05-27 · via cs.LG updates on arXiv.org

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Abstract:Tax evasion causes severe losses of government revenues and disturbs the economic order of fair competition. To help alleviate this problem, the latest tax evasion detection solutions utilize expert knowledge to extract features and then train classifiers to determine whether a company is suspected of tax evasion. However, existing solutions mainly focus on the statistical features of the company, but fail to exploit the rich interactive information in tax scenarios, which affect the detection performance. In this paper, we first model the tax scenario as a heterogeneous graph and study the tax evasion detection problem under the heterogeneous graph model. To improve the performance of tax evasion detection, a novel graph neural network model is proposed to extract the comprehensive information of heterogeneous graphs. Specifically, we use heterogeneous and complex related party transaction groups to filter low-level noise information. Moreover, a hierarchical attention mechanism is designed to capture the deeper structure and semantic information hidden in the related party transaction group. We apply our method to the real risk management system of the tax bureau, and evaluate it on two human-labeled real-world tax datasets. The results demonstrate that our method significantly outperforms the state-of-the-art in the tax evasion detection task.

Submission history

From: Yiming Xu [view email]
[v1] Tue, 26 May 2026 13:09:37 UTC (2,474 KB)

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