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Identifying Fraudulent Shipments through Matching Shipping Documents with Phone Records

  • Czesław Jędrzejek
  • Maciej Nowak
  • Maciej Falkowski
Conference paper
Part of the Advances in Intelligent Systems and Computing book series (AISC, volume 183)

Abstract

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).

Keywords

Semantic Match Rule Base Expert System Base Transceiver Station Polish Border Phone Record 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Springer-Verlag Berlin Heidelberg 2013

Authors and Affiliations

  • Czesław Jędrzejek
    • 1
  • Maciej Nowak
    • 1
  • Maciej Falkowski
    • 1
  1. 1.Institute of Control and Information EngineeringPoznan University of TechnologyPoznanPoland

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