DEFINING THE VAT FRAUD COMPANY BY USING REGRESSION MODEL

Tax evasion is one of the factors that harm the economy, reducing budget revenues and creating an unequal competitive environment. One way to avoid paying value-added tax is to set up one-day companies in the shadow economy. The purpose of establishing these companies is to create an artificial value-added tax by companies that credit the value-added tax, reduce payments to the budget and, in the end, do not pay this tax to the budget. This article discusses the early detection of such intraday businesses using historical data. Based on the specific characteristics of one-day companies, when the company is newly established, it is possible to find an answer to the question of whether it will become a one-day company in the future or not through the probit regression model.

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