Instruct: Identify the main and secondary category of Arxiv papers based on the titles and abstracts
Query: An algorithmic approach to handle circular trading in commercial taxing
  system   Tax manipulation comes in a variety of forms with different motivations and
of varying complexities. In this paper, we deal with a specific technique used
by tax-evaders known as circular trading. In particular, we define algorithms
for the detection and analysis of circular trade. To achieve this, we have
modelled the whole system as a directed graph with the actors being vertices
and the transactions among them as directed edges. We illustrate the results
obtained after running the proposed algorithm on the commercial tax dataset of
the government of Telangana, India, which contains the transaction details of a
set of participants involved in a known circular trade.

11
The categories of this paper are: hep-lat
27
The categories of this paper are: comp-gas
21
The categories of this paper are: adap-org
31
The categories of this paper are: ao-sci
33
The categories of this paper are: plasm-ph
15
The categories of this paper are: nucl-ex
26
The categories of this paper are: bayes-an
4
The categories of this paper are: cond-mat
13
The categories of this paper are: quant-ph
35
The categories of this paper are: mtrl-th
17
The categories of this paper are: q-fin
20
The categories of this paper are: acc-phys
36
The categories of this paper are: cmp-lg
25
The categories of this paper are: patt-sol
3
The categories of this paper are: physics
22
The categories of this paper are: chao-dyn