On the Detection and Analysis of VAT Carousel Crime
Czesław Jędrzejek, Jarosław Bąk, Falkowski Maciej, Jolanta Cybulka, Nowak Maciej · Frontiers in artificial intelligence and applications · 2011
The paper presents a simple environment to analyze a sufficient amount of data concerning trading transactions in order to reveal the crime schemes. We assumed that the output of the analysis should be presented in a user-friendly graphical form – the Palantir Technologies tool was used as the system's back-end. The front-end is constituted by the knowledge base expert rules used to reveal a carousel fraud scheme and roles of companies implicated in this crime. We utilize the Jess rule engine to do reasoning.