Cluster analysis of IRPJ precedents in CARF
The objective of this study was to cluster judgments of the Administrative Council of Tax Appeals (CARF) related to corporate income tax (IRPJ) rendered between 2016 and 2020, employing machine learning (ML) techniques for the clustering of textual documents. The analysis resulted in 13 unique clust...
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| Publicado no: | Revista de Contabilidade e Organizações |
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| Principais autores: | , , |
| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
Universidade de São Paulo
2023
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| Assuntos: | |
| Acesso em linha: | https://www.redalyc.org/articulo.oa?id=235277744009 https://www.redalyc.org/journal/2352/235277744009/ https://www.redalyc.org/journal/2352/235277744009/html/ https://www.redalyc.org/journal/2352/235277744009/235277744009.epub https://www.redalyc.org/journal/2352/235277744009/movil https://doi.org/10.11606/issn.1982-6486.rco.2023.197181 |
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