Open AccessUse of Social Network Analysis for Tax Control in Spain
Author(s) -
Iván Machón-González,
AUTHOR_ID,
Alfonso Mateos,
AUTHOR_ID
Publication year - 2021
Publication title -
hacienda pública española/hacienda pública española
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.185
H-Index - 12
eISSN - 2386-4176
pISSN - 0210-1173
DOI - 10.7866/hpe-rpe.21.4.5
Subject(s) - enforcement , control (management) , remuneration , social network analysis , agency (philosophy) , business , accounting , big data , bridge (graph theory) , tax planning , data science , finance , computer science , social media , economics , management , political science , tax avoidance , double taxation , sociology , world wide web , medicine , social science , law , operating system
The Spanish Tax Agency is an experienced user of big data and has now deployed social network analysis (SNA) tools. SNA tools have led to a qualitative leap in such wide-ranging areas as tax collection, enforcement, control of ultra-high-net-worth individuals, and money laundering. This paper presents a comprehensive overview of the different lines of research, strategies and results of nine projects over the last five years, including the lessons learned. We present the best practices in pattern discovery, the tools developed for the control of big fortunes and the strategy developed to create a bridge between expert knowledge and SNA technologies. We highlight the results of investigating interposed entities used to channel personal remuneration, complex corporate structures, and opaque companies.