Page 3 - IOTA Good Practice Guide

IOTA Good Practice Guide

Applying Data and Analytics in Tax Administrations

This document is a printable version of IOTA’s Good Practice Guide (GPG) about applying data and
analytics in tax administrations. The full GPG is published as a series of web pages on the secured IOTA
website, which can be accessed with an approved IOTA account via the URL below.

https://www.iota-tax.org/applying-data-and-analytics-tax-administrations

In this document, summaries of the online content are presented, built up along the following
chapters.

0. Introduction
1. Data management

? Data quadrant model (by Ronald Damhof)
? Data layer architecture
? The DAMA framework
? Standard audit file for tax (SAF-T)
2. Predictive modelling
? Risk indicators – Business rules
? Risk indicators – Hierarchical clustering on declaration data
? Risk indicators – Network analysis with Panorama
? Combine and optimize – VAT risk model
? Combine and optimize – Risk matrix
? Combine and optimize – Predicting income using Big Data and regression
3. Social network analysis
? Basic good practices in SNA
? Social network analysis for fraud detection
? Transaction Network Analysis in the EU
4. Data visualisation
? Visualising complex taxpayer relationships and risk management results at the same time
? Multifunctional system with data visualisation functions
? The choices of visualisation
5. Random audits
? The random audits program in the Norwegian Tax Administration
? The importance of random samples
6. Other topics
? Channel strategy
? Debt management
? Web scraping

1