An edge feature aware heterogeneous graph neural network model to support tax evasion detection

Tax evasion is an illegal activity that causes severe losses of government revenues and disturbs the economic order. To alleviate this problem, decision support systems that enable tax authorities to detect tax evasion efficiently have been proposed. Recent researches tend to use graph to model the tax scenario and leverage graph mining techniques to conduct tax evasion detection, as so to make full use of the rich interactive information between taxpayers and improve the detection performance. However, a more favorable graph mining solution, graph