A Social Media Tax Data Warehouse to Manage the Underground Economy

© 2018 IEEE. Social media can provide a wealth of information valuable to tax administrators in managing the underground economy. This paper proposes a data warehouse design to integrate social media data into tax analytics processes. The warehouse is designed to support modern tax administration strategies that encourage self-regulation and voluntary compliance by shaping public opinion, improving services and developing inclusive tax policies. The warehouse also incorporates the use of social media analytics to support tax evasion detection and enforcement activities such as compliance risk assessment, audits, inspections and investigations