虛設行號偵測系統之功能需求探討

Research on Functional Requirement for Detection System for Fictitious Companies

王柏凱(Po-Kai Wang)

指導教授 ： 盧以詮

元智大學/資訊學院/資訊管理學系/碩士(2012年)

摘要

營業稅稅收是我國政府重要來源，但同時也是逃漏稅案件第一名，嚴重地影響政府稅收來源。 本研究目的在提供一套決策方法建立一套虛設行號偵測系統。透過專家提出的意見，實際從現行稅務系統收集資料並且分析資料來源，來達成這個目的。希望未來能透過商業智慧技術建置一套預警系統，達成事先防範逃漏稅情形。

關鍵字

虛設行號偵測系統 ； 營業稅

並列摘要

Business tax revenue is the main source of government income. It is also top ranked in terms of tax evasion. Such a problem has badly affected government’s tax revenue. The goal of this thesis is providing a decision to build a detection system for fictitious companies. In order to reach the goal, we collect data and analyze data source in a specific procedure from tax system which is made by a specialist. Building an effective detection system using business Intelligence technology is the next stage, and hope to achieve in advance against sales tax evasion and avoidance.

並列關鍵字

Detection system for fictitious companies ； Business Tax

參考文獻

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中文文獻