Tax fraud is the intentional act of lying on a tax return form with intent to lower one’s tax liability. Under-reporting is one of the most common types of tax fraud, it consists in filling a tax return form with a lesser tax base. As a result of this act, fiscal revenues are reduced, undermining public investment. Detecting tax fraud is one of the main priorities of local tax authorities which are required to develop cost-efficient strategies to tackle this problem. Analytics can be used to aid the tax practitioner, accounting firm and governmental unit, trying to discover the fraud. Data analytics technology doesn’t replace the need for humans who scrutinize the content and findings, but it can track trends and possible problems substantially faster than people could, without help.
Ιn first place, in ordinary language, a crime is an unlawful act punishable by a state or other authority. The crime rate in some regions of metropolitan cities is high. Criminal enterprises invest heavily in sophisticated technology and innovations, which makes them increasingly difficult to monitor and apprehend. Due to the budgetary and technological constraints faced by police forces, it is imperative to develop and implement highly cost-effective solutions to support crime reduction efforts. However, “big data” concepts can highlight best practices and enhance solutions to prevent crime even before it comes up. City infrastructure is becoming smarter and more connected. The goal of any society shouldn’t be to just catch criminals but to prevent crimes from happening
A ‘Smart City’ is an urban center that makes use of high-tech data configurations to address issues such as economic growth, public service delivery, environmental sustainability and social welfare. Smart cities bring together infrastructure and technology to improve the quality of life of citizens and enhance their interactions with the urban environment. To design such infrastructures and components in a smart city, there should be a tool which can process the stored data and provide the resultant information for the government and users. In this regard, data mining is an effective tool which has a major role in designing a smart city and processing big data