A proposal of a suspicion of tax fraud indicator based on Google trends to foresee Spanish tax revenues
Year of publication: |
2022
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Authors: | Monge González, Manuel ; Poza, Carlos ; Borgia, Sofía |
Published in: |
International economics : a journal published by CEPII (Center for research and expertise on the world economy). - [Amsterdam] : Elsevier, ISSN 1240-8093, ZDB-ID 1232628-8. - Vol. 169.2022, p. 1-12
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Subject: | Composite indicator | FCVAR model | Fiscal fraud | Fractional integration | Google trends | Wavelets | Spanien | Spain | Steuereinnahmen | Tax revenue | Suchmaschine | Search engine | Steuerstrafrecht | Criminal tax law | Betrug | Fraud | Wirtschaftsindikator | Economic indicator |
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