Identifying Fraudulent Shipments through Matching Shipping Documents with Phone Records
A crucial element of a VAT-carousel crime scheme is false documentation for transporting many goods (fuel, steel rods); claims that trucks cross the Polish border to and from neighboring countries (operation entailing zero-rate VAT tax), while, in reality, they never leave Poland. It is possible and practical to use analytic technology to prove that the routes determined by the locations of radio towers of drivers’ calls are incompatible with alleged transport documents (CMRs’) and invoice based information. This is based on a rule based expert system that covers semantic matching, spatiotemporal relation operators, and comparison of GIS data. The method has been successfully applied to real-life investigation (the GARO case).
KeywordsSemantic Match Rule Base Expert System Base Transceiver Station Polish Border Phone Record
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