Accountancy Vanmorgen

Stochastisch onderzoek door de Belastingdienst: Benford’s Law en de chi-kwadraattoets

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The Dutch Tax Authority increasingly uses statistical methods to detect financial irregularities, notably applying Benford's Law combined with chi-square testing. This stochastic approach analyzes digit distribution patterns in financial records to identify anomalies, enabling more targeted audits and enhancing fraud detection capabilities in tax administration.