Use of social network analysis for tax control in Spain

• Ignacio González García ^[1] ; Alfonso Mateos ^[1]
  1. [1] Universidad Politécnica de Madrid

     Universidad Politécnica de Madrid

     Madrid, España

     
• Localización: Hacienda Pública Española / Review of Public Economics, ISSN 0210-1173, Nº 239, 2021, págs. 159-197
• Idioma: inglés
• DOI: 10.7866/hpe-rpe.21.4.5
• Títulos paralelos:
  • Uso del análisis de redes sociales para el control fiscal en España
• Enlaces
  • Texto Completo Ejemplar
• Resumen
  • español

    La Agencia Tributaria española es un usuario experimentado de big data y ahora ha desplegado la red social herramientas de análisis (SNA). Las herramientas del SCN han dado lugar a un salto cualitativo en áreas tan amplias como la recaudación de impuestos, la aplicación, el control de personas con patrimonio neto muy elevado y el blanqueo de capitales. Este papel presenta un panorama completo de las diferentes líneas de investigación, estrategias y resultados de nueve proyectos en los últimos cinco años, incluidas las lecciones aprendidas.

    Presentamos las mejores prácticas en descubrimiento de patrones, las herramientas desarrolladas para el control de grandes fortunas y la estrategia desarrollada para crear un puente entre el conocimiento experto y las tecnologías SNA. Nosotros destacan los resultados de la investigación de entidades interpuestas utilizadas para canalizar la remuneración personal, estructuras societarias complejas y empresas opacas.

  • English

    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.

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