Abstract: A method and apparatus for promoting taxpayer compliance. A computer-implemented data mining system mines taxpayer data to identify taxpayer profiles for taxpayer compliance issues. A computer-implemented decision management system assigns the identified taxpayer profiles into groups based on characteristics of the taxpayer profiles. A computer-implemented case management system implements different treatments to different groups, to improve taxpayer compliance.

Abstract: A method and apparatus for selecting taxpayers to audit by a tax collecting entity. An underreporting model is created, and indicates probability of an assessment being made against respective taxpayers from historical data. An analytical space is created for analyzing the taxpayers, and is based on the underreporting model. Taxpayers are positioned within the analytical space. Factors within the analytical space are analyzed, based on historical data. The analyzed factors are used to predict audit return on auditors' time when auditing taxpayers. Then, assessments against taxpayers are forecasted, based on the predicted audit return. A basis for audit selection is formulated from the forecasted assessments. In this manner, a total audit assessment amount collected by the tax collecting entity can be maximized.