Social Network Analysis with reference to risk assessment
01.02.2019 – 31.01.2020
Project description:
With a view to risk assessments and taking into account both generic and
specific aspects of fiscal contexts, network information is derived from models
are derived, which have the following relationship categories:
– General and subcontractors
– Business partners
– employers – employees
– Shareholders and managing directors of companies
Within the framework of the research project, the following should be among the objectives for the client
questions are examined:
– To what extent can different types of networks (e.g. weighted graphs,
bipartite networks) used in the context of risk assessment of tax subjects
will?
– To what extent can weights be defined for nodes and connections and
which methods are suitable for building a network based on the
available data, taking into account the different importance of
Nodes and connections within the network?
– To what extent can network partners within the network be identified by means of their
relationships are recognized and classified, e.g. communities, connected
components, bi-connected components, core and reach (ego) networks?
– To what extent are network metrics and derived key figures suitable for
Risk assessment of tax subjects?
– Which algorithms of Social Network Analysis are used in
Risk assessment with which configurations basically and specifically
applicable?
For the development of objective analyses, the availability of
Model data and information is necessary, which can access data sets such as:
– Explanatory data
– Audit findings
– Arrears
– Insolvencies
– Financial penalties
The complex of research questions is geared to the challenge of
statement qualities on the basis of this information with an analytical approach of the Social
Network Analysis can be achieved, whereby an assessment of the fiscal risk of the
network partners is the focus of the evaluations.
Further contact persons:
Federal Ministry of Finance, Section I – Presidential Section, Division I/1 – Personnel Policy
Project initiation, but no administrative contact person during the project
Tel.: +43 1 514 33-501343
Mobil +43 664 821 68 97
Johannesgasse 5, 1010 Vienna
The research-team
