Workshop

Objectives

The objectives of the workshop are twofold:

• First, to showcase analytical methods suitable for identifying fraud in networks, with particular emphasis on economic networks—where firms are linked through real or fictitious transactions. VAT is a prime example of such a network, where fraud can occur domestically or across borders. Understanding these links is crucial given the extent of fraud and its implications for tax revenue, efficiency and equity of the tax systems. The workshop will bring together border and cross-country perspectives and present methods that sit at the intersection of economics, statistics, and data science. A multidisciplinary lens is essential given the complexity of tax fraud.

• Secondly, through a panel discussion, the workshop will explore the importance of accurate and comprehensive data recording, the expansion of controlled data access, and how this aligns with governments’ strategic priorities for more effective tax policy and administration. The discussion will address governance and capacity-building needs to ensure data-driven policy formulation and improved compliance risk analysis.

Expected Outcomes

• Improved understanding of analytical and network-based approaches to VAT fraud detection.

• Strengthened dialogue between research and policy communities.

• Identification of promising data sources and methodological innovations.