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Use of Social Network Analysis for Tax Control in Spain

Author

Listed:
  • Ignacio González García

    (Universidad Politécnica de Madrid)

  • Alfonso Mateos

    (Universidad Politécnica de Madrid)

Abstract

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

Suggested Citation

  • Ignacio González García & Alfonso Mateos, 2021. "Use of Social Network Analysis for Tax Control in Spain," Hacienda Pública Española / Review of Public Economics, IEF, vol. 239(4), pages 159-197, November.
    • Handle: RePEc:hpe:journl:y:2021:v:239:i:4:p:159-197
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    More about this item

    Keywords

    Enforcement; Net worth; SNA; Social networks; Pregel; Fraud;
    All these keywords.

    JEL classification:

    • D85 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Network Formation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • E21 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Consumption; Saving; Wealth

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