Social network analysis tools in the fight against fiscal fraud and money laundering

González, Ignacio and Mateos Caballero, Alfonso (2018). Social network analysis tools in the fight against fiscal fraud and money laundering. In: "15th International Conference on Modeling Decisions for Artificial Intelligence (MDAI 2018)", 15-18 Oct 2018, Palma de Mallorca, España. ISBN 978-84-09-05005-5. pp. 226-237.

Description

Title: Social network analysis tools in the fight against fiscal fraud and money laundering
Author/s:
  • González, Ignacio
  • Mateos Caballero, Alfonso
Item Type: Presentation at Congress or Conference (Article)
Event Title: 15th International Conference on Modeling Decisions for Artificial Intelligence (MDAI 2018)
Event Dates: 15-18 Oct 2018
Event Location: Palma de Mallorca, España
Title of Book: USB Proceedings the 15th International Conference on Modeling Decisions for Artificial Intelligence (MDAI 2018)
Date: 2018
ISBN: 978-84-09-05005-5
Subjects:
Freetext Keywords: Tax fraud; Money laundering; SNA; Analytics; Hadoop
Faculty: E.T.S. de Ingenieros Informáticos (UPM)
Department: Inteligencia Artificial
Creative Commons Licenses: Recognition - No derivative works - Non commercial

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Abstract

Wealth concealment always involves covering up relationships between a taxpayer and his or her wealth or between a taxpayer and other taxpayers. We regard the fight against fraud as the discovery of hidden relationships, and we use social network analysis (SNA) to address the risk analysis of wealth concealment. Relationships can be concealed through the interposition of front men and networks of interposed companies possibly located in tax havens. Their discovery is one of the main challenges in the fight against corruption and money laundering. Traditional risk analysis systems are insufficient to combat this, since fraudsters do not advertise their wealth. Risk detection and selection must combine multivariate statistics techniques with social network analysis and machine learning techniques and should not only detect criminals but also recognize and detect fraud patterns. We report the data of research carried out to combat these forms of financial crime using for the first time the totality of tax authority (AEAT) data.

Funding Projects

TypeCodeAcronymLeaderTitle
Government of SpainMTM2014-56949-C3-2-RUnspecifiedUniversidad Politécnica de MadridApoyo a decisiones en análisis de riesgos. Seguridad operacional aérea
Government of SpainMTM2017-86875-C3-3-RUnspecifiedUniversidad Politécnica de MadridToma de decisiones multicriterio y modelos de interdependencia para la gestión de riesgos. Seguridad en ATM

More information

Item ID: 54733
DC Identifier: http://oa.upm.es/54733/
OAI Identifier: oai:oa.upm.es:54733
Official URL: http://mayor2.dia.fi.upm.es/dasg/proceedings
Deposited by: Memoria Investigacion
Deposited on: 14 May 2019 12:04
Last Modified: 14 May 2019 12:04
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