Table 2.

Top 10 features related to VAT under-reporting

Feature nameDescriptionImportance
1Exports/importsBusinesses that import or export0.3501
2Domestic salesLocal businesses0.3042
3Age of businessTime from registration to audit0.161
4Taxpayer typeIndividual businesses0.0195
5Sector GWholesale and retail trade; repair of motor vehicles and motorcycles sector0.0147
6Size of businessSmall businesses0.0131
7Taxpayer typeNon-individual businesses0.0111
8Sector FConstruction sector0.0109
9Sector HTransportation and storage sector0.0109
10Province of operationsBusinesses operating from Kigali city0.0083
Feature nameDescriptionImportance
1Exports/importsBusinesses that import or export0.3501
2Domestic salesLocal businesses0.3042
3Age of businessTime from registration to audit0.161
4Taxpayer typeIndividual businesses0.0195
5Sector GWholesale and retail trade; repair of motor vehicles and motorcycles sector0.0147
6Size of businessSmall businesses0.0131
7Taxpayer typeNon-individual businesses0.0111
8Sector FConstruction sector0.0109
9Sector HTransportation and storage sector0.0109
10Province of operationsBusinesses operating from Kigali city0.0083
Table 2.

Top 10 features related to VAT under-reporting

Feature nameDescriptionImportance
1Exports/importsBusinesses that import or export0.3501
2Domestic salesLocal businesses0.3042
3Age of businessTime from registration to audit0.161
4Taxpayer typeIndividual businesses0.0195
5Sector GWholesale and retail trade; repair of motor vehicles and motorcycles sector0.0147
6Size of businessSmall businesses0.0131
7Taxpayer typeNon-individual businesses0.0111
8Sector FConstruction sector0.0109
9Sector HTransportation and storage sector0.0109
10Province of operationsBusinesses operating from Kigali city0.0083
Feature nameDescriptionImportance
1Exports/importsBusinesses that import or export0.3501
2Domestic salesLocal businesses0.3042
3Age of businessTime from registration to audit0.161
4Taxpayer typeIndividual businesses0.0195
5Sector GWholesale and retail trade; repair of motor vehicles and motorcycles sector0.0147
6Size of businessSmall businesses0.0131
7Taxpayer typeNon-individual businesses0.0111
8Sector FConstruction sector0.0109
9Sector HTransportation and storage sector0.0109
10Province of operationsBusinesses operating from Kigali city0.0083
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