Taxpayer Segmentation

Taxpayer Segmentation is a strategic classification methodology within tax administration that divides taxpayers into distinct groups based on shared characteristics, behavioral patterns, or risk profiles to enable targeted compliance interventions and resource optimization.

Publications

724

Citations

Authors

Institutions

Publications per year

2017–2026

Parents

Tax Administration

Children

Audit Targeting SegmentationBehavioral Taxation ModelsCompliance Gap SegmentationCorporate Taxpayer SegmentationDigital Taxpayer SegmentationGeographic Taxpayer SegmentationGroup-based Tax Compliance AnalysisHigh-net-worth Taxpayer SegmentationIncome-based Taxpayer SegmentationIndividual Taxpayer Segmentation

Publications

Characterization and detection of taxpayers with false invoices using data mining techniques

Pamela Castellón González, Juan D. Velásquez · Expert Systems with Applications · 2012 · 119 citations · Full text

Business, Accountancy, Accounting +14

Benefit segmentation for fund raisers

James W. Harvey · Journal of the Academy of Marketing Science · 1990 · 94 citations

Business, Finance, Fundraising +8

Benefit Segmentation for Fund Raisers

Jim Harvey · Journal of the Academy of Marketing Science · 1990 · 93 citations

Business, Finance, Fundraising +8

Tax Fraud Detection through Neural Networks: An Application Using a Sample of Personal Income Taxpayers

César Pérez López, Delgado Rodríguez, Sonia de Lucas Santos · Future Internet · 2019 · 68 citations · Full text

Computing, Computer Science, Public Finance +17

Effects of the Tax Treatment of Fringe Benefits on Labor Market Segmentation

Frank A. Scott, Mark C. Berger, Dan A. Black · Industrial and Labor Relations Review · 1989 · 52 citations

Public Affairs, Economics, Public Finance +16

1–5 of 19

Authors

FA
Frank A. Scott
University of Kentucky, United States
2 publications · 75 citations
2
h-index
KP
Keyra Primus
International Monetary Fund, United States
2 publications · 37 citations
2
h-index
BA
Bernardin Akitoby
International Monetary Fund, United States
2 publications · 37 citations
2
h-index
JH
Jiro Honda
International Monetary Fund, United States
2 publications · 37 citations
2
h-index
DA
Dan A. Black
Carnegie Mellon University, United States
2 publications · 75 citations
2
h-index

1–5 of 44

Institutions

1–8 of 24

Venues

Journal of the Academy of Marketing Science
2 publications · 187 citations
2
h-index
Industrial and Labor Relations Review
2 publications · 75 citations
2
h-index
IMF Working Paper
2 publications · 37 citations
2
h-index
Economies
1 publications · 24 citations
1
h-index
Decision Support Systems
1 publications · 42 citations
1
h-index

1–5