摘要
大数据引发了思维模式的改变和技术的革新，对税收领域产生重大影响，也给税收领域的发展带来契机．从大数据思维和技术的角度出发，初步探索如何将大数据应用在识别逃税现象的过程中．结合大数据思维，应用大数据技术，通过建立税收大数据仓库，并基于税收大数据之间的相关关系运用关联规则数据挖掘技术，建立了大数据的逃税识别路径，实现逃税的识别，以期为税收领域中的大数据应用提供一定的新思路和借鉴基础．
Big data has led to changes in the mode of thinking and technological innovation, have a significant impact on the tax field and development of opportunity. The paper explores how to apply big data in the process of identifying tax evasion. With thinking and technology of big data, tried to establish the tax evasion recognition path of big data through establishing tax data warehouse and using relationship of tax data with the association rules of data mining technology, to realize the recognition of tax evasion. This paper is limited research, in order to provide some new ideas and reference for the application of big data in the field of taxation.
出处
《数学的实践与认识》
北大核心
2018年第3期92-100,共9页
Mathematics in Practice and Theory
基金
山西省回国留学人员科研资助项目(2017-046)
关键词
大数据
逃税
数据仓库
数据挖掘
big data
tax evasion
data warehouse
data mining
