For 25 years the Spanish Tax Agency has intensively used data in order to help taxpayers comply with their obligations and combat fraud. The speech will discuss the way information is managed at the agency, and how some challenges have been faced by the use of big data technologies and advanced analytics. https://www.bigdataspain.org/2017/talk/big-data-and-tax-fraud Big Data Spain 2017 16th - 17th November Kinépolis Madrid

2. Big data, analytics, and tax fraud
Big Data Spain
16 November 2017, Madrid
José Borja Tomé
Subdirector General de Tecnologías de Análisis de la Información e Investigación del Fraude

3. Analytic tools at AEAT
# Users
Analytic capabilities
Aggregated
analysis
Simple network
Analysis
Advanced
models
Teseo
Market tools
Zújar (DW)
Search engines
Standard reports
Individual query
# Users

4. Organization + Governance
Governance
Of
Information
Completeness
Semantic
Quality
Security
Integration
IT Analytic project leaders
Model factory
Business Analytic project leaders
IT operational Apps staff

5. Departamento de Informática Tributaria
LIBROS REGISTRO
FACTURAS
Se informa sobre ciertos datos
de las facturas
(NO SE TRANSMITEN
LAS FACTURAS)
LIBROS REGISTRO
S.I.I.
Se informa sobre ciertos datos
con trascendencia tributaria
(DESAPARECE LA OBLIGACIÓN
DE PRESENTAR EL
MODELO 340 Y 347)
INVOICES
INVOICE RECORD BOOK
RECORD BOOKS
Certain data about invoices
are transmitted (NOT the
invoices themselves)
Certain tax relevant data are
transmitted (models 340 and
347 are no longer required)
 HELP TAXPAYERS:
1st phase: Tax data +
crosschecks
2nd phase: Help in
filling the VAT tax
return
 IMPROVE CONTROL:
New control model with
immediate and
complete information.

6. Departamento de Informática Tributaria
Graph Analysis. Participation in
companies. Results: wealth calculation
Participation Value Value of part.
6,62% 20.000.000 € 1.323.933,92 €
11,03% 10.000 € 1.103,46 €
11,82% 10.000 € 1.182,32 €
53,77% 10.000 € 5.376,66 €
71,92% 10.000 € 7.191,90 €
90,00% 10.000 € 9.000,00 €
Total 1.323.933,92 €

7. Calculation for ALL individuals and companies at “n” levels of depth
Aggregation of indirect participation through multiple paths
Combined with other property such as real estate and financial assets
Time evolution
Family aggregation
Results: wealth calculation
• Hidden assets
• True ownership
• Figureheads
• Screen companies
• Fraud netwoks
• Unexplained wealth increases
Fraud
Collection

8. Departamento de Informática Tributaria
Advanced Analytics at AEAT

9. Departamento de Informática Tributaria
Study and Reports on the VAT Gap in the EU-28 Member States: 2017 Final Report
CASE – Center for Social and Economic Research (Project leader) Institute for Advanced Studies (Consortium leader) In consortium with CPB
IFS DIW IPP DONDENA PWC ETLA ISER IEB
Warsaw, 18 September 2017

10. Departamento de Informática Tributaria
Tax Policies in the EU 2016 Survey (European Commission)

11. Departamento de Informática Tributaria
What helps us thinking different?
• Information (access for everybody needs governance)
• People: smart, passion, confident, expose business to IT+
analytics and vice versa, diversity (multiple approaches,
different minds)
• Management: set goals, seek agility (bimodal), give trust
(security, failure)
Most needs can be satisfied with less sophisticated technologies
Some lessons

12. Big data, analytics, and tax fraud
Big Data Spain
16 November 2017, Madrid
José Borja Tomé
Subdirector General de Tecnologías de Análisis de la Información e Investigación del Fraude