Use of Survival Analysis for Shell Companies Analyses in a Brazilian State
One of the current problems in tax evasion is the creation of shell companies. Such companies operate in the provision of spurious credits, harming the market and the State. The Tax Authority needs to act as soon as possible to prevent such companies from generating the credit, as well as within the...
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IEEE
2025-01-01
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| Series: | IEEE Access |
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| Online Access: | https://ieeexplore.ieee.org/document/10892105/ |
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| author | Jonatas Dell Ducas Rodrigo Colnago Contreras |
| author_facet | Jonatas Dell Ducas Rodrigo Colnago Contreras |
| author_sort | Jonatas Dell Ducas |
| collection | DOAJ |
| description | One of the current problems in tax evasion is the creation of shell companies. Such companies operate in the provision of spurious credits, harming the market and the State. The Tax Authority needs to act as soon as possible to prevent such companies from generating the credit, as well as within the constitutional deadline for recovery of the amounts. The present work aims to analyze how the SEFAZ of the State of São Paulo has acted on this issue. Through the use of survival analysis in Python, it is sought to verify how the performance was in the period from 2015 to 2023. The time to detect shell companies as well as the time required for administrative processes are analyzed. First, an analysis is made through Kaplan Meier. Subsequently, using computational tools, the possibility of parameterizing the survival curve is verified. Through Cox regression, it is verified if there are relevant covariates that can be studied. The results are expected to provide subsidies for the development of lines of action within the SEFAZ to minimize the survival time of such companies. |
| format | Article |
| id | doaj-art-e3d35e3fea3a470aab7258482350a869 |
| institution | DOAJ |
| issn | 2169-3536 |
| language | English |
| publishDate | 2025-01-01 |
| publisher | IEEE |
| record_format | Article |
| series | IEEE Access |
| spelling | doaj-art-e3d35e3fea3a470aab7258482350a8692025-08-20T03:15:48ZengIEEEIEEE Access2169-35362025-01-0113359333594510.1109/ACCESS.2025.354371410892105Use of Survival Analysis for Shell Companies Analyses in a Brazilian StateJonatas Dell Ducas0https://orcid.org/0009-0009-4185-1577Rodrigo Colnago Contreras1https://orcid.org/0000-0003-4003-7791Americana Tax Office, SEFAZ/SP, Americana, BrazilInstitute of Mathematical and Computer Sciences, University of São Paulo, São Carlos, BrazilOne of the current problems in tax evasion is the creation of shell companies. Such companies operate in the provision of spurious credits, harming the market and the State. The Tax Authority needs to act as soon as possible to prevent such companies from generating the credit, as well as within the constitutional deadline for recovery of the amounts. The present work aims to analyze how the SEFAZ of the State of São Paulo has acted on this issue. Through the use of survival analysis in Python, it is sought to verify how the performance was in the period from 2015 to 2023. The time to detect shell companies as well as the time required for administrative processes are analyzed. First, an analysis is made through Kaplan Meier. Subsequently, using computational tools, the possibility of parameterizing the survival curve is verified. Through Cox regression, it is verified if there are relevant covariates that can be studied. The results are expected to provide subsidies for the development of lines of action within the SEFAZ to minimize the survival time of such companies.https://ieeexplore.ieee.org/document/10892105/Survival analysisshell companiescox regressionKaplan-Meier |
| spellingShingle | Jonatas Dell Ducas Rodrigo Colnago Contreras Use of Survival Analysis for Shell Companies Analyses in a Brazilian State IEEE Access Survival analysis shell companies cox regression Kaplan-Meier |
| title | Use of Survival Analysis for Shell Companies Analyses in a Brazilian State |
| title_full | Use of Survival Analysis for Shell Companies Analyses in a Brazilian State |
| title_fullStr | Use of Survival Analysis for Shell Companies Analyses in a Brazilian State |
| title_full_unstemmed | Use of Survival Analysis for Shell Companies Analyses in a Brazilian State |
| title_short | Use of Survival Analysis for Shell Companies Analyses in a Brazilian State |
| title_sort | use of survival analysis for shell companies analyses in a brazilian state |
| topic | Survival analysis shell companies cox regression Kaplan-Meier |
| url | https://ieeexplore.ieee.org/document/10892105/ |
| work_keys_str_mv | AT jonatasdellducas useofsurvivalanalysisforshellcompaniesanalysesinabrazilianstate AT rodrigocolnagocontreras useofsurvivalanalysisforshellcompaniesanalysesinabrazilianstate |