10-04-2014 дата публикации
Номер: US20140101006A1
Принадлежит:
A tax visualization program which uses the SAS Social Network Analytics tool or other link analysis or social network analytics tools, and as a tool for the tax examiner, providing near instantaneous access to the pass-through data related to an individual or entity under tax examination. The pass-through data can provide a view of various patterns of compliance risk, inappropriate/abusive preparer behavior, enterprise ownership and control, as well as provide a diverse network analysis of people, documents, data, and organizational entities. A method which identifies abusive tax transactions by pass-through entities is also included. A system which identifies abusive tax transactions by pass-through entities which interacts with government tax administration agencies and commercial analytical systems is also included. 1. A computer software product which identifies abusive tax transactions by pass-through entities , said software product comprising a computer executable program which performs the steps of:a. analyzing U.S. federal and state tax data, third party data, and international tax data, Internal Revenue Service information return master file data, and tax return information for corporate, S-corp, trust, company and partnership returns;b. said master file data comprising taxpayer wages, dividends, interest, cash payments, shareholder income, name, identification number and address;c. generating a node, which comprises a graphic representation of a given taxpayer entity and its relationship to other entities;d. visualization of patterns of taxpayer compliance risk; i. identifying related entities,', 'ii. identifying known high-risk patterns of taxpayer noncompliance and fraud,', 'iii. identifying related entities presenting compliance risk,', 'iv. providing detailed information for each node,', 'v. providing visualizations that can be reorganized to reveal additional compliance risks or clarifications, and', 'vi. providing a visual diverse network analysis ...
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