[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-126243-en":3,"doc-seo-126243-105":31,"detail-sidebar-cat-0-en-105":92},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":21,"is_downloadable":21,"audit_status":21,"page_count":22,"language":23,"language_code":24,"site_id":25,"html_lang":24,"table_of_contents":26,"faqs":27,"seo_title":28,"seo_description":14,"update_tm":29,"read_time":30},126243,2336475104042,"Skyler","https://ap-avatar.wpscdn.com/avatar/22000c4c32af1715be0?x-image-process=image/resize,m_fixed,w_180,h_180&k=1786537525561427321",8,"Research & Report","Development of a Prediction Model for Tax Assessments Using Data Mining and Machine Learning Tools","A nation’s economic development relies heavily on its tax system, yet tax administrations in Zambia face persistent challenges in tax collection, especially inadequate compliance. The study examines Zambia’s tax audit and assessment procedure and focuses on revenue leakages caused by fraudulent activity, understated assets, and declaration errors. Because audit resources are limited and audit cases are numerous, the research builds a supervised machine learning model using Random Forest to distinguish high-value assessment cases likely to generate significant revenue. The model achieved a 91% ROC evaluation and supports efficient allocation of auditing resources to improve tax collections.","DEVELOPMENT OF A PREDICTION MODEL FOR TAX ASSESSMENTS USING DATA MINING AND MACHINE LEARNING TOOLS  \nBY  \nAnthony Willa Sampa  \n2018249240  \nA RESEARCH PROPOSAL SUBMITTED IN PARTIAL FULFUILMENT OF THE REQUIREMENT OF A DEGREE OF MASTERS’ IN COMPUTER SCIENCE  \nTHE UNIVERSITYOF ZAMBIA  \nCOMPUTER SCIENCE  \nLUSAKA  \nOCTOBER 2023  \nCOPYRIGHT  \nAll rights reserved. No part of this material may be reproduced, stored in any retrieval system, or transmitted in any form by any means. Except in case of brief quotations embodied in critical reviews and other non- commercial uses permitted by copyright law of the author, Willa Anthony Sampa or the University of Zambia in that regard.  \nDECLARATION  \nI, Anthony Willa Sampa hereby declare that this dissertation is my original work, and that it has not been submitted in whole or in part for any other degree or qualification. All sources of information have been acknowledged and any direct quotations have been identified as such. I further declare that the research conducted in this dissertation has been carried out in accordance with the ethical principles and guidelines of the University of Zambia, and that all participants in the study have provided informed consent. Any data or materials used in this dissertation that were obtained from third-party sources have been appropriately cited and referenced.  \nName:    \nSign:………………………………………………………………………………  \nDate:    \nAPPROVAL  \nThis dissertation, by Willa Anthony Sampa has been approved as partial fulfilment of the requirements for the award of the degree of Masters of Science in Computer Science by the University of Zambia.  \nExaminer 1  \nName: ………………………………………………….  \nSignature: …………………………………………………..  \nDate: …………………………………………………..  \nExaminer 2  \nName: ………………………………………………….  \nSignature: …………………………………………………..  \nDate: …………………………………………………..  \nExaminer 3  \nName: ………………………………………………….  \nSignature: …………………………………………………..  \nDate: …………………………………………………..  \nChairperson (Board of examiners)  \nName:    \nSignature: …………………………………………………..  \nDate:    \nSupervisor  \nName:    \nSignature: …………………………………………………..  \nDate:    \nACKNOWLEDGEMENTS  \nIn this research paper, I would want to sincerely thank everyone who has helped with my effort in this research. Firstly, I would like to thank my research supervisor, Prof Jackson Phiri, for providing me with invaluable guidance, support, and encouragement throughout the project. Iam grateful for their unwavering commitment and dedication to our research. I also acknowledge the support of University of Zambia Computer Science for their invaluable input, insightful discussions, and support that have significantly improved the quality of this research paper. Finally, I would want to thank the Zambia Revenue Authority for allowing me to carryout with research and believing in the value it will bring to the institution.  \nDEDICATION  \nI dedicate this research to my wife Matanda S. Sampa and our lovely children Seth Willa Sampa and Antoinette Malaika Sampa who have been a source of encouragement and endless support throughout my academic journey. To my parents Alfred and Prisca Sampa, thank you for the support, belief and encouragement which made my research more comfortable. Finally, would like to thank my supervisor and all the lecturers that helped in imparting knowledge and guidance rendered during the research.  \nABSTRACT  \nA nation's economic development still depends heavily on its tax system. The tax administrations in Zambia much like many other countries face many difficulties in the tax collection process, with inadequate compliance being the main one. Therefore, in order to fix the issues and improve total collection, it is critical to be able to identify revenue leakages as much as feasible. In this study, we examined Zambia's tax audit and assessment procedure, which looks for income leaks brought on by fraudulent activity, understated assets, and declaration errors. It is crucial to carefully distinguish cases that are likely","cbCaipQ3RYFOl1EJ","https://ap.wps.com/l/cbCaipQ3RYFOl1EJ","pdf",5530910,2,1,132,"English","en",105,"# Abstract\n# Keywords\n# Acknowledgements\n# Dedication","[{\"question\":\"What problem does the study address in tax administrations in Zambia?\",\"answer\":\"It addresses difficulties in tax collection driven mainly by inadequate compliance and the resulting revenue leakages.\"},{\"question\":\"Which causes of revenue leakage are considered in the tax audit and assessment process?\",\"answer\":\"The study considers fraudulent activity, understated assets, and declaration errors.\"},{\"question\":\"How is the prediction model developed and evaluated?\",\"answer\":\"A supervised machine learning model is built using the Random Forest technique, and experiments report a 91% ROC evaluation.\"}]","Development of a Prediction Model for Tax Assessments Using Data Mining and Machine Learning Tools | PDF",1785904021,333,{"code":4,"msg":32,"data":33},"ok",{"site_id":25,"language":24,"slug":34,"title":13,"keywords":35,"description":14,"schema_data":36,"social_meta":87,"head_meta":89,"extra_data":91,"updated_unix":29},"development-of-a-prediction-model-for-tax-assessments-using-data-mining-and-machine-learning-tools","",{"@graph":37,"@context":86},[38,54,69],{"@type":39,"itemListElement":40},"BreadcrumbList",[41,45,48,51],{"item":42,"name":43,"@type":44,"position":21},"https://docshare.wps.com","Home","ListItem",{"item":46,"name":47,"@type":44,"position":20},"https://docshare.wps.com/document/","Document",{"item":49,"name":12,"@type":44,"position":50},"https://docshare.wps.com/document/research-report/",3,{"item":52,"name":13,"@type":44,"position":53},"https://docshare.wps.com/document/development-of-a-prediction-model-for-tax-assessments-using-data-mining-and-machine-learning-tools/126243/",4,{"url":52,"name":13,"@type":55,"author":56,"headline":13,"publisher":58,"fileFormat":61,"inLanguage":24,"description":14,"dateModified":62,"datePublished":63,"encodingFormat":61,"isAccessibleForFree":64,"interactionStatistic":65},"DigitalDocument",{"name":9,"@type":57},"Person",{"url":42,"name":59,"@type":60},"DocShare","Organization","application/pdf","2026-08-25","2026-08-05",true,{"@type":66,"interactionType":67,"userInteractionCount":20},"InteractionCounter",{"@type":68},"ViewAction",{"@type":70,"mainEntity":71},"FAQPage",[72,78,82],{"name":73,"@type":74,"acceptedAnswer":75},"What problem does the study address in tax administrations in Zambia?","Question",{"text":76,"@type":77},"It addresses difficulties in tax collection driven mainly by inadequate compliance and the resulting revenue leakages.","Answer",{"name":79,"@type":74,"acceptedAnswer":80},"Which causes of revenue leakage are considered in the tax audit and assessment process?",{"text":81,"@type":77},"The study considers fraudulent activity, understated assets, and declaration errors.",{"name":83,"@type":74,"acceptedAnswer":84},"How is the prediction model developed and evaluated?",{"text":85,"@type":77},"A supervised machine learning model is built using the Random Forest technique, and experiments report a 91% ROC evaluation.","https://schema.org",{"og:url":52,"og:type":88,"og:title":13,"og:site_name":59,"og:description":14},"article",{"robots":90,"canonical":52},"index,follow",{"doc_id":7,"site_id":25},{"code":4,"msg":5,"data":93},[94,98,102,106,111,116,121,124,129,132,136],{"id":21,"doc_module":4,"doc_module_name":47,"category_name":95,"show_sort_weight":96,"slug":97},"Story & Novel",90,"story-novel",{"id":20,"doc_module":4,"doc_module_name":47,"category_name":99,"show_sort_weight":100,"slug":101},"Literature",80,"literature",{"id":53,"doc_module":4,"doc_module_name":47,"category_name":103,"show_sort_weight":104,"slug":105},"Exam",70,"exam",{"id":107,"doc_module":4,"doc_module_name":47,"category_name":108,"show_sort_weight":109,"slug":110},5,"Comic",60,"comic",{"id":112,"doc_module":4,"doc_module_name":47,"category_name":113,"show_sort_weight":114,"slug":115},6,"Technology",50,"technology",{"id":117,"doc_module":4,"doc_module_name":47,"category_name":118,"show_sort_weight":119,"slug":120},7,"Healthcare",40,"healthcare",{"id":11,"doc_module":4,"doc_module_name":47,"category_name":12,"show_sort_weight":122,"slug":123},30,"research-report",{"id":125,"doc_module":4,"doc_module_name":47,"category_name":126,"show_sort_weight":127,"slug":128},9,"Religion & Spirituality",20,"religion-spirituality",{"id":127,"doc_module":4,"doc_module_name":47,"category_name":130,"show_sort_weight":127,"slug":131},"World Cup","world-cup",{"id":133,"doc_module":4,"doc_module_name":47,"category_name":134,"show_sort_weight":133,"slug":135},10,"Lifestyle","lifestyle",{"id":137,"doc_module":4,"doc_module_name":47,"category_name":138,"show_sort_weight":107,"slug":139},19,"General","general"]