Possibilities of Identifying Informal Enterprise Groups and Assessing Their Corporate Income Tax Avoidance Risk in the Context of Digitization

In the paper an interactive visual analysis system based on a multilayer graph-based methodology, which helps the tax administrator to detect informal enterprise groups, according to share, management, and affinity connections is presented. Using data from financial statements, it is possible to perform clustering according to tax avoidance risk features and to assess their riskiness in the contex...