Page 6 - Tax Tribune 35.

THE SWEDISH APPROACH TO IDENTIFY NON-FILERS ON THE
INTERNET

Inger Berntsson
Internet project coordinator
Audit department
Swedish Tax Agency
Tel.:+46105735375
Email: [email protected]

The Swedish Tax Agency (STA) has been investigating non-filers on the internet since
the end of the twentieth century. Back then we used open source tools to search for
information about domains, IP-addresses, who is-information, traceroutes etcetera.
Today we use these tools as well, although we are aware of all the opportunities for
the non-filer to remain anonymous by using fake names and encrypting tools to hide
their IP-address and email-information. There is a massive amount of information -
and disinformation - on the internet. The use of different social medias has exploded.
In order to identify non-filers we search with search engines, on social networks and
online communities, we look for usernames, email-addresses, location and maps,
photographs and videos. The work can be illustrated with the fo llowing picture.

Above is an example of a flowchart starting with a username and below examples of
username web resources and Twitter web resources.

6