Abstract
In any nation, some parts of society are unsatisfied with the idea of paying taxes. Some authorities have tried to fill the gaps in law by adopting techniques to discourage tax evasion and tax fraud. In this case, technology, especially big data have been used to enable tax collection and regulation. This paper studied the pivotal role of big data in rental tax evasion management in different countries. In order to solve the issues, this paper investigates tax evasion in the rental era and then applies the GIS approach in describing geo-behaviours, social connections, and the interaction between taxpayers and properties. The idea is to reduce evasion and fraud in Tax Management in Iran by applying the ‘National Licensing Schema’ for landlords, using Tax Profiling System combined with GIS and GraphDB. This is to identify the landlord’s and tenants’ relationship.