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A Search Model with Subjective Judgements : Auditing of Incorrect Tax Declarations
https://grips.repo.nii.ac.jp/records/1391
https://grips.repo.nii.ac.jp/records/1391a6ec601d-6973-423a-a509-3e21ff2a2009
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
97-B-1.pdf (561.5 kB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||||
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| 公開日 | 2016-04-13 | |||||||||
| タイトル | ||||||||||
| タイトル | A Search Model with Subjective Judgements : Auditing of Incorrect Tax Declarations | |||||||||
| 言語 | en | |||||||||
| 言語 | ||||||||||
| 言語 | eng | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | AHP | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | logit/probit model | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | knapsack problem | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | public sector | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | auditing | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | law enforcement | |||||||||
| 資源タイプ | ||||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||||
| 資源タイプ | departmental bulletin paper | |||||||||
| 著者 |
IWASAKI, Seiji
× IWASAKI, Seiji
× TONE, Kaoru
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| 著者別名 | ||||||||||
| 識別子Scheme | WEKO | |||||||||
| 識別子 | 7920 | |||||||||
| 姓名 | 刀根, 薫 | |||||||||
| 言語 | ja | |||||||||
| 抄録 | ||||||||||
| 内容記述タイプ | Abstract | |||||||||
| 内容記述 | This paper proposes a new search model to deal with public sector decisions in which intangible factors need to be considered along with tangible ones. Such problems are often found in a wide range of administrative investigations and criminal inspections in Japan. In an effort to manage such problems, this article first constructs an Analytic Hierarchy Process (AHP) model to deal with the intangible factors. Then, we reinforce the AHP model by incorporating tangible factors which are not included in tlte model. Tlte probit and/or logit models are applied to test the statistical significance of this combination, based on a past data set. This model can be considered as a two-stage procedure in the sense that the AHP results (the first stage) are utilized to construct a statistical model in the second stage, which aims at obtaining a better probability of detection. Although this study can foresee the probability of detection for individual objects based on this probability model, there is another important practical issue, i.e. the scheduling of associated officials. Therefore, this study proposes a scheduling model using mathematical programming methodology. Finally, the proposed model was applied to the investigation work of the Post-Clearance Audit Department of Japanese Customs. It was found that the probability of finding incorrect declarations would be improved from the current 60% to 75-80%. While our problem is not related to criminal activities directly, this study predicts that our approach might be applicable for other governmental investigations and inspections in the scope of this empirical study. | |||||||||
| 書誌情報 |
en : Institute for Policy Science research report. B 巻 97, 号 B-1, 発行日 1997-07-01 |
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| 出版者 | ||||||||||
| 出版者 | Technology Policy Science, Saitama Univ | |||||||||
| 言語 | en | |||||||||
| 関連サイト | ||||||||||
| 関連タイプ | isVersionOf | |||||||||
| 識別子タイプ | DOI | |||||||||
| 関連識別子 | https://doi.org/10.1016/S0305-0483(97)00043-1 | |||||||||
| 関連名称 | https://doi.org/10.1016/S0305-0483(97)00043-1 | |||||||||
| 著者版フラグ | ||||||||||
| 出版タイプ | AM | |||||||||
| 出版タイプResource | http://purl.org/coar/version/c_ab4af688f83e57aa | |||||||||
| 注記 | ||||||||||
| 値 | The final publication: S Iwasaki, K Tone "A search model with subjective judgments: Auditing of incorrect tax declarations" Omega, Vol. 26, No. 2, pp. 249-261, 1998 (doi:10.1016/S0305-0483(97)00043-1) | |||||||||
| 著者情報 | ||||||||||
| 表示名 | https://www.grips.ac.jp/list/facultyinfo/tone_kaoru/ | |||||||||
| URL | https://www.grips.ac.jp/list/facultyinfo/tone_kaoru/ | |||||||||
