Document Type : Original Article
Authors
1
PhD of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran
2
Associate Professor Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran
3
Assistant Professor Accounting, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran
4
Assistant Professor Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran
10.22034/iaar.2023.179300
Abstract
Objective: Although taxation is a government's central financial source, tax evasion has been commonly seen for many years. However, recent changes in the direct taxation act eliminated the arbitrary basis method for calculating taxes and adding the tax offense, making it difficult for the National Tax Administration to prove false tax returns.
Methods: Therefore, this study identifies the false tax return makers using a polygraph method based on brain signals. A brain polygraph method detects liars by examining brain signals (by extracting cognitive component p300). For this purpose, the Oddball protocol was designed with 20 questions, each with dual answers of "yes" or "no". Each question is displayed three times at random. First, the test was performed on 40 volunteers in two groups of truthful and liar consisting of 10 men and ten women. Thirty-three brain signals (16 in the truthful and 17 in the liar group) were recorded during this quasi-laboratory test. The p300 amplitude was extracted from liars' brain signals in the next step, and then both groups' results were analyzed.
Results: The results obtained by identifying 14 Normal individuals and 16 Guilty correctly indicate the capability of the proposed method in the detection of abnormal returns from real by accuracy, sensitivity, specificity, precision with 93.3%, 88.9%, 87.5% and 91% respectively.
Conclusion: Finally, since the brain is the source of the decision-making and brain signals contain much information, it would make sense to identify those who submit false tax returns using the proposed method.
Keywords
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