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This research was supported by the Ministry of Economy and Competitiveness project MTM2017-86875-C3-3-R.

Analysis of institutional authors

Mateos, AAuthor

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December 28, 2021
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Use of Social Network Analysis for Tax Control in Spain

Publicated to:Hacienda Publica Espanola-Review Of Public Economics. 239 (4): 159-197 - 2021-01-01 239(4), DOI: 10.7866/HPE-RPE.21.4.5

Authors: Gonzalez Garcia, Ignacio; Mateos, Alfonso;

Affiliations

Univ Politecn Madrid, Madrid, Spain - Author

Abstract

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.

Keywords

Community detectionCumplimientoEnforcementFraudFraudeNet worthPatrimonio netoPregelRedes socialesSnaSocial networks

Quality index

Bibliometric impact. Analysis of the contribution and dissemination channel

The work has been published in the journal Hacienda Publica Espanola-Review Of Public Economics due to its progression and the good impact it has achieved in recent years, according to the agency Dialnet (Dialnet Métricas). In the year of publication of the work, 2021, thus managing to position itself as a Q1 (Primer Cuartil).

Notably, the journal is positioned in the Quartile Q4 for the agency WoS (JCR), in the category Economics, in the Quartile Q4 for the agency Scopus (SJR), in the category Economics and Econometrics, classified as B in other national agencies such as CIRC.

From a relative perspective, and based on the normalized impact indicator calculated from the Field Citation Ratio (FCR) of the Dimensions source, it yields a value of: 1.43, which indicates that, compared to works in the same discipline and in the same year of publication, it ranks as a work cited above average. (source consulted: Dimensions Jul 2025)

Specifically, and according to different indexing agencies, this work has accumulated citations as of 2025-07-17, the following number of citations:

  • WoS: 1
  • Scopus: 3

Impact and social visibility

From the perspective of influence or social adoption, and based on metrics associated with mentions and interactions provided by agencies specializing in calculating the so-called "Alternative or Social Metrics," we can highlight as of 2025-07-17:

  • The use of this contribution in bookmarks, code forks, additions to favorite lists for recurrent reading, as well as general views, indicates that someone is using the publication as a basis for their current work. This may be a notable indicator of future more formal and academic citations. This claim is supported by the result of the "Capture" indicator, which yields a total of: 35 (PlumX).

It is essential to present evidence supporting full alignment with institutional principles and guidelines on Open Science and the Conservation and Dissemination of Intellectual Heritage. A clear example of this is:

  • The work has been submitted to a journal whose editorial policy allows open Open Access publication.

Leadership analysis of institutional authors

There is a significant leadership presence as some of the institution’s authors appear as the first or last signer, detailed as follows: First Author (Garcia, IG) and Last Author (MATEOS CABALLERO, ALFONSO).

the author responsible for correspondence tasks has been Garcia, IG.