DOCSLIB.ORG

DEEP WEB IOTA Report for Tax Administrations

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
DEEP WEB IOTA Report for Tax Administrations DEEP IOTA Report for Tax Administrations IOTA Report for Tax Administrations – Deep Web DEEP WEB IOTA Report for Tax Administrations Intra-European Organisation of Tax Administrations (IOTA) Budapest 2012 1 IOTA Report for Tax Administrations – Deep Web PREFACE This report on deep Web investigation is the second report from the IOTA “E- Commerce” Task Team of the “Prevention and Detection of VAT Fraud” Area Group. The team started operations in January 2011 in Wroclaw, Poland initially focusing its activities on problems associated with the audit of cloud computing, the report on which was published earlier in 2012. During the Task Teams’ second phase of work the focus has been on deep Web investigation. What can a tax administration possibly gain from the deep Web? For many the deep Web is something of a mystery, something for computer specialists, something they have heard about but do not understand. However, the depth of the Web should not represent a threat as the deep Web offers a very important source of valuable information to tax administrations. If you want to understand, to master and to fully exploit the deep Web, you need to see the opportunities that arise from using information buried deep within the Web, how to work within the environment and what other tax administrations have already achieved. This report is all about understanding, mastering and using the deep Web as the key to virtually all audits, not just those involving E-commerce. It shows what a tax administration can achieve by understanding the deep Web and how to use it to their advantage in every audit. Special thanks go to all members of the Prevention and Detection of VAT Fraud Area Group e-commerce Task Team, Irina Andrejeva (Latvia), Massimo Chiappetta (Italy), Dag Hardyson (Sweden), Håvard Moldjord (Norway), Krzysztof Rozanski (Poland) and Jean-Luc Wichoud (Switzerland) who worked hard to prepare and bring this report to publication. Figure 1. The Web source: http://thehiddenwiki.info/ 2 IOTA Report for Tax Administrations – Deep Web TABLE OF CONTENTS 1. Introduction.................................................................................6 1.1 The deep Web may be classified into one or more of the following .............. 7 1.1. Tips for dealing with deep Web content ............................................... 8 1.2. What can you find within the deep Web? .............................................. 8 2. Deep Web investigation for tax administration .......................................9 2.1. Examples .................................................................................... 10 1.1.1 Emission Trading System............................................. 11 1.1.2 Car trading ............................................................. 13 1.1.3 Used car parts ......................................................... 14 1.1.4 Gambling area......................................................... 15 1.1.5 Translators Proz.com................................................. 16 1.1.6 Wikileaks ............................................................... 17 1.1.7 Auction sites - Allegro................................................ 18 1.1.8 EC-Eyes ................................................................. 19 1.1.9 Copernic Agent Professional: Wall Street Italia.................. 21 1.1.10 Italian example: Koobface .......................................... 23 3. Problems for tax administrations...................................................... 25 3.1. Need for change in the audit culture .................................................. 26 3.2. Volumes of information .................................................................. 26 3.3. Qualified personnel ....................................................................... 27 3.4. Proper equipment and Internet access ................................................ 27 3.5. Working on a market without borders ................................................. 27 4. Recommendations........................................................................ 28 4.1. Stand alone equipment & Internet access............................................. 28 4.2. Working with external information .................................................... 28 4.3. Monitoring .................................................................................. 28 4.4. Dedicated Specialist Teams.............................................................. 29 4.5. Right tools for the Right Job: ........................................................... 29 4.6. Training of auditors and investigators................................................. 29 4.7. Links between operational and technical centre/e-commerce specialists ...... 29 4.8. Cooperation between Tax Agencies .................................................... 30 3 IOTA Report for Tax Administrations – Deep Web PREFACE The Task Team on E-commerce received its mandate from the Area Group Prevention and Detection of VAT fraud. It was decided to focus on new trends in E- commerce and in particular on cloud computing and deep Web investigation, this was based on the fact that e-commerce issues have already been addressed by other international organisation (OECD, European Commission etc.) Cloud computing was chosen because it is a new technology that will probably become essential in two or three years and from a fiscal point of view it involves new risks and new ways of thinking for tax investigators. Deep Web investigation was chosen because lots of information is available on the Web but more and more often it is hidden in the Web services. New tools have been developed offering opportunities to access public information hidden under the surface of the Web. It was agreed that the task team would divide its task and provide two reports on each selected subject. The following is the second report which concentrates on the subject of deep Web investigation and its impact on the work of tax administrations. Aims For the report on deep Web investigations the following objectives were set. To: Prepare a report on deep Web investigations focusing on: o Defining what the deep Web is o Presenting the opportunities available to tax administrations provided by information obtainable from the deep Web o Giving examples of the successful use of deep Web investigation in tax administrations o Making recommendations for tax administrations on best practice Provide a network of experts Provide a toolbox of software used in IOTA tax administrations to investigate on the deep Web Methodology Many remarks have been made on the way in which task teams approach the problem of collecting information for the work they do, in particular because it can be complicated and burdensome for tax administration employees to answer questionnaires produced by task teams due to the number and the length of such questionnaires and the lack of resources available to answer all questions effectively. In addition, the fact that country answers are published means that for many tax administrations the answers must be validated by the tax administration’s management or by a strategic team. This complicates and slows down the process. Due to the subject matter, the E-commerce task team decided to contact the network of IOTA specialists known to members of the team which they had built up during participation in different workshops and during the work on the report on cloud computing. 4 IOTA Report for Tax Administrations – Deep Web The members of the task team are experts in e-commerce and have a good understanding of deep Web investigations. They believe that their collective knowledge is sufficient to achieve the mandate of the Area group on the subject of deep Web investigations and to provide an interesting and useful report to the members of IOTA. 5 IOTA Report for Tax Administrations – Deep Web 1. INTRODUCTION When you use a search engine like Google or Bing, the information you get back is sometimes referred to as the "Surface Web" or the "Visible Web." However, there is a lot more information out there - There are millions of web pages that Google and Bing cannot find. That is the deep Web, (also called Deepnet, the invisible Web, DarkNet, Undernet, or the hidden Web). The deep Web refers to World Wide Web1 content that is not accessible through a search on general search engines. Mike Bergman, founder of BrightPlanet, has said that searching on the Internet today can be compared to dragging a net across the surface of the ocean: a great deal may be caught in the net, but there is a wealth of information that is deep and therefore missed. Most of the Web's information is buried far down on dynamically generated sites, and standard search engines do not find it. Traditional search engines cannot "see" or retrieve content in the deep Web — those pages do not exist until they are created dynamically as the result of a specific search. The deep Web is several orders of magnitude larger than the surface Web.2 Figure 2. Layers of the Web source: http://informationfreed.blogspot.ch/2011/11/searching-deep-dark-and- dead-web.html 1 The World Wide Web (abbreviated as WWW or W3 commonly known as the Web or the "Information Superhighway"), is a system of interlinked hypertext documents accessed via the Internet. With a web browser, one can view web pages that may contain text, images, videos, and other multimedia, and navigate between them via hyperlinks. Source Wikipedia: World Wide Web, http://en.wikipedia.org/wiki/World_Wide_Web 2 Source Wikipedia:
Load more

Recommended publications
  • A Study on Vertical and Broad-Based Search Engines
    International Journal of Latest Trends in Engineering and Technology IJLTET Special Issue- ICRACSC-2016 , pp.087-093 e-ISSN: 2278-621X A STUDY ON VERTICAL AND BROAD-BASED SEARCH ENGINES M.Swathi1 and M.Swetha2 Abstract-Vertical search engines or Domain-specific search engines[1][2] are becoming increasingly popular because they offer increased accuracy and extra features not possible with general, Broad-based search engines or Web-wide search engines. The paper focuses on the survey of domain specific search engine which is becoming more popular as compared to Web- Wide Search Engines as they are difficult to maintain and time consuming .It is also difficult to provide appropriate documents to represent the target data. We also listed various vertical search engines and Broad-based search engines. Index terms: Domain specific search, vertical search engines, broad based search engines. I. INTRODUCTION The Web has become a very rich source of information for almost any field, ranging from music to histories, from sports to movies, from science to culture, and many more. However, it has become increasingly difficult to search for desired information on the Web. Users are facing the problem of information overload , in which a search on a general-purpose search engine such as Google (www.google.com) results in thousands of hits.Because a user cannot specify a search domain (e.g. medicine, music), a search query may bring up Web pages both within and outside the desired domain. Example 1: A user searching for “cancer” may get Web pages related to the disease as well as those related to the Zodiac sign.
    [Show full text]
  • Meta Search Engine with an Intelligent Interface for Information Retrieval on Multiple Domains
    International Journal of Computer Science, Engineering and Information Technology (IJCSEIT), Vol.1, No.4, October 2011 META SEARCH ENGINE WITH AN INTELLIGENT INTERFACE FOR INFORMATION RETRIEVAL ON MULTIPLE DOMAINS D.Minnie1, S.Srinivasan2 1Department of Computer Science, Madras Christian College, Chennai, India [email protected] 2Department of Computer Science and Engineering, Anna University of Technology Madurai, Madurai, India [email protected] ABSTRACT This paper analyses the features of Web Search Engines, Vertical Search Engines, Meta Search Engines, and proposes a Meta Search Engine for searching and retrieving documents on Multiple Domains in the World Wide Web (WWW). A web search engine searches for information in WWW. A Vertical Search provides the user with results for queries on that domain. Meta Search Engines send the user’s search queries to various search engines and combine the search results. This paper introduces intelligent user interfaces for selecting domain, category and search engines for the proposed Multi-Domain Meta Search Engine. An intelligent User Interface is also designed to get the user query and to send it to appropriate search engines. Few algorithms are designed to combine results from various search engines and also to display the results. KEYWORDS Information Retrieval, Web Search Engine, Vertical Search Engine, Meta Search Engine. 1. INTRODUCTION AND RELATED WORK WWW is a huge repository of information. The complexity of accessing the web data has increased tremendously over the years. There is a need for efficient searching techniques to extract appropriate information from the web, as the users require correct and complex information from the web. A Web Search Engine is a search engine designed to search WWW for information about given search query and returns links to various documents in which the search query’s key words are found.
    [Show full text]
  • Harnessing the Deep Web: Present and Future
    Harnessing the Deep Web: Present and Future Jayant Madhavan Loredana Afanasiev Lyublena Antova Alon Halevy Google Inc. Universiteit van Amsterdam Cornell University Google Inc. [email protected] [email protected] [email protected] [email protected] 1. INTRODUCTION pre-compute queries to forms and inserts the resulting pages The Deep Web refers to content hidden behind HTML into a web-search index. These pages are then treated like forms. In order to get to such content, a user has to perform any other page in the index and appear in answers to web- a form submission with valid input values. The name Deep search queries. We have pursued both approaches in our Web arises from the fact that such content was thought to work. In Section 3 we explain our experience with both, be beyond the reach of search engines. The Deep Web is and where each approach provides value. also believed to be the biggest source of structured data on We argue that the value of the virtual integration ap- the Web and hence accessing its contents has been a long proach is in constructing vertical search engines in specific standing challenge in the data management community [1, domains. It is especially useful when it is not enough to 8, 9, 13, 14, 18, 19]. just focus on retrieving data from the underlying sources, Over the past few years, we have built a system that ex- but when users expect a deeper experience with the con- posed content from the Deep Web to web-search users of tent (e.g., making purchases) after they found what they Google.com.
    [Show full text]
  • Search Engines and Power: a Politics of Online (Mis-) Information
    5/2/2020 Search Engines and Power: A Politics of Online (Mis-) Information Webology, Volume 5, Number 2, June, 2008 Table of Titles & Subject Authors Home Contents Index Index Search Engines and Power: A Politics of Online (Mis-) Information Elad Segev Research Institute for Law, Politics and Justice, Keele University, UK Email: e.segev (at) keele.ac.uk Received March 18, 2008; Accepted June 25, 2008 Abstract Media and communications have always been employed by dominant actors and played a crucial role in framing our knowledge and constructing certain orders. This paper examines the politics of search engines, suggesting that they increasingly become "authoritative" and popular information agents used by individuals, groups and governments to attain their position and shape the information order. Following the short evolution of search engines from small companies to global media corporations that commodify online information and control advertising spaces, this study brings attention to some of their important political, social, cultural and economic implications. This is indicated through their expanding operation and control over private and public informational spaces as well as through the structural bias of the information they attempt to organize. In particular, it is indicated that search engines are highly biased toward commercial and popular US- based content, supporting US-centric priorities and agendas. Consequently, it is suggested that together with their important role in "organizing the world's information" search engines
    [Show full text]
  • An Intelligent Meta Search Engine for Efficient Web Document Retrieval
    IOSR Journal of Computer Engineering (IOSR-JCE) e-ISSN: 2278-0661,p-ISSN: 2278-8727, Volume 17, Issue 2, Ver. V (Mar – Apr. 2015), PP 45-54 www.iosrjournals.org An Intelligent Meta Search Engine for Efficient Web Document Retrieval 1 2 Keerthana.I.P , Aby Abahai.T 1(Dept. of CSE, Mar Athanasius College of Engineering, Kothamangalam , Kerala, India) 2(Dept. of CSE, Assistant Professor, Mar Athanasius College of Engineering, Kothamangalam, Kerala, India) Abstract: In daily use of internet, when searching information we face lots of difficulty due to the rapid growth of Information Resources. This is because of the fact that a single search engine cannot index the entire web of resources. A Meta Search Engine is a solution for this, which submits the query to many other search engines and returns summary of the results. Therefore, the search results receive are an aggregate result of multiple searches. This strategy gives our search a boarder scope than searching a single search engine, but the results are not always better. Because the Meta Search Engine must use its own algorithm to choose the best results from multiple search engines. In this paper we proposed a new Meta Search Engine to overcome these drawbacks. It uses a new page rank algorithm called modified ranking for ranking and optimizing the search results in an efficient way. It is a two phase ranking algorithm used for ordering the web pages based on their relevance and popularity. This Meta Search Engine is developed in such a way that it will produce more efficient results than traditional search engines.
    [Show full text]
  • Introduction to Web Search Engines
    Journal of Novel Applied Sciences Available online at www.jnasci.org ©2014 JNAS Journal-2014-3-7/724-728 ISSN 2322-5149 ©2014 JNAS INTRODUCTION TO WEB SEARCH ENGINES Mohammad Reza pourmir Computer Engineering Department, Faculty of Engineering, University of zabol, Zabol, Iran Corresponding author: Mohammad Reza Pourmir ABSTRACTA: web search engine is a program designed to help find information stored on the World Wide Web. Search engine indexes are similar, but vastly more complex that back of the book indexes. The quality of the indexes, and how the engines use the information they contain, is what makes or breaks the quality of search results. The vast majority of users navigate the Web via search engines. Yet searching can be the most frustrating activity using a browser. Type in a keyword or phrase, and we're likely to get thousands of responses, only a handful of which are close to what we looking for. And those are located on secondary search pages, only after a set of sponsored links or paid-for-position advertisements. Still, search engines have come a long way in the past few years. Although most of us will never want to become experts on web indexing, knowing even a little bit about how they're built and used can vastly improve our searching skills. This paper gives a brief introduction to the web search engines, architecture, the work process, challenges faced by search engines, discuss various searching strategies, and the recent technologies in the web mining field. Keywords: Introduction, Web Search, Engines. INTRODUCTION A web search engine is a program designed to help find information stored on the World Wide Web.
    [Show full text]
  • LIVIVO – the Vertical Search Engine for Life Sciences
    Datenbank Spektrum DOI 10.1007/s13222-016-0245-2 SCHWERPUNKTBEITRAG LIVIVO – the Vertical Search Engine for Life Sciences Bernd Müller1 · Christoph Poley1 · Jana Pössel1 · Alexandra Hagelstein1 · Thomas Gübitz1 Received: 14 October 2016 / Accepted: 23 December 2016 © The Author(s) 2017. This article is available at SpringerLink with Open Access. Abstract The explosive growth of literature and data in the Future work will focus on the exploitation of life science life sciences challenges researchers to keep track of current ontologies and on the employment of NLP technologies in advancements in their disciplines. Novel approaches in the order to improve query expansion, filters in faceted search, life science like the One Health paradigm require integrated and concept based relevancy rankings in LIVIVO. methodologies in order to link and connect heterogeneous information from databases and literature resources. Cur- Keywords Literature Search · Knowledge Discovery · rent publications in the life sciences are increasingly char- LIVIVO · Life Sciences · Information Retrieval · Text acterized by the employment of trans-disciplinary method- Mining · Data Mining ologies comprising molecular and cell biology, genetics, genomic, epigenomic, transcriptional and proteomic high throughput technologies with data from humans, plants, 1 Interdisciplinary Research and Vertical and animals. The literature search engine LIVIVO empow- Information Search ers retrieval functionality by incorporating various literature resources from medicine, health, environment, agriculture 1.1 Why We Need Interdisciplinary Research and and nutrition. LIVIVO is developed in-house by ZB MED – Development Information Centre for Life Sciences. It provides a user- friendly and usability-tested search interface with a corpus Diseases and their treatment are one of the greatest chal- of 55 Million citations derived from 50 databases.
    [Show full text]
  • Web Crawling with Carlos Castillo
    Modern Information Retrieval Chapter 12 Web Crawling with Carlos Castillo Applications of a Web Crawler Architecture and Implementation Scheduling Algorithms Crawling Evaluation Extensions Examples of Web Crawlers Trends and Research Issues Web Crawling, Modern Information Retrieval, Addison Wesley, 2010 – p. 1 Introduction and a Brief History A Web Crawler is a software for downloading pages from the Web Also known as Web Spider, Web Robot, or simply Bot Cycle of a Web crawling process The crawler start downloading a set of seed pages, that are parsed and scanned for new links The links to pages that have not yet been downloaded are added to a central queue for download later Next, the crawler selects a new page for download and the process is repeated until a stop criterion is met Web Crawling, Modern Information Retrieval, Addison Wesley, 2010 – p. 2 Introduction and a Brief History The first known web crawler was created in 1993 by Matthew Gray, an undergraduate student at MIT On June of that year, Gray sent the following message to the www-talk mailing list: “I have written a perl script that wanders the WWW collecting URLs, keeping tracking of where it’s been and new hosts that it finds. Eventually, after hacking up the code to return some slightly more useful information (currently it just returns URLs), I will produce a searchable index of this.” The project of this Web crawler was called WWWW (World Wide Web Wanderer) It was used mostly for Web characterization studies Web Crawling, Modern Information Retrieval, Addison Wesley, 2010 – p. 3 Introduction and a Brief History On June 1994, Brian Pinkerton, a PhD student at the University of Washington, posted the following message to the comp.infosystems.announce news “The WebCrawler Index is now available for searching! The index is broad: it contains information from as many different servers as possible.
    [Show full text]
  • A Study of Search Engines for Health Sciences
    International Journal of Library and Information Science Vol. 1(5) pp. 069-073 October, 2009 Available online http://www.academicjournals.org/ijlis ©2009 Academic Journals Full Length Research Paper A study of search engines for health sciences Mayank Trivedi University Librarian, Sardar Patel University, Vallabhvidyanagar-388120, Gujarat, India. E-mail: [email protected]. Tel: +91-2692-226874, +91-9426952224. Accepted 22 September, 2009 The Internet is now the major worldwide Health information communication tool. To avoid waste of time, improved search engines are needed, in terms of accuracy and efficiency. The medical community has been facing the problem of inflation of medical information. Due to information explosion, it is very difficult to find accurate information. The paper describes various search engines which are very much useful for health care professionals. Key words: Health science, medical science, medical informatics, informationist, online tool, search engine, information retrieval, web, information sharing, information dissemination. INTRODUCTION A search engine is a term commonly used to refer to a searcher often has to go through a large number of Web web search engine. A Web search engine is a tool de- pages laboriously. (http://www.bettycjung.net/Sesiteb1. signed to search for information on the world wide web. htm). The web continues to grow at staggering rates. The search results are usually presented in a list and are Automated search engines are increasingly unable to commonly called hits. The information may consist of turn up useful results to search queries. With the help of web pages, images, information and other types of files. the search engine, we can find authoritative, consumer- Some search engines also mine data available in oriented health and medical information.
    [Show full text]
  • Comparative Study of Search Engines
    “COMPARATIVE STUDY OF SEARCH ENGINES USEFUL FOR LIBRARIANS” A Dissertation Submitted to the Tilak Maharashtra Vidyapeeth, Pune For Master of Philosophy (M.Phil.) In LIBRARY AND INFORMATION SCIENCE Submitted By Mr. SUSHANT KORE Under the Guidance of Dr. N. B. DAHIBHATE Principal Technical Officer Information Division (DIRC) National Chemical Laboratory, Pune TILAK MAHARASHTRA VIDYAPETH DEPARTMENT OF LIBRARY AND INFORMATION SCIENCE PUNE - 411 037. December, 2014 DECLARATION I hereby declare that the dissertation entitled “Comparative study of search engines useful for librarians” completed by me for the degree of Master of Philosophy in library and Information Science. The entire work embodied in this thesis has been carried out by me under the guidance of Dr. N.B. Dahibhate, National Chemical Laboratory, and Digital Information Resource Center (DIRC), Pune. (Mr. Sushant Kore) Research Student (M.Phil.) Place: Pune Date: 26th December, 2014 CERTIFICATE This is to certify that the thesis entitled “Comparative study of search engines useful for librarians” which is being submitted herewith for the award of the Degree of Master of Philosophy (M.Phil.) in Library and Information Science of Tilak Maharashtra Vidyapeeth, Pune is the result of original research work completed by Mr. Sushant Kore under my supervision and guidance. To the best of my knowledge and belief the work incorporated in this thesis has not formed the basis for award of any Degree or similar title of this or any other University or examining body. (Dr. N.B. Dahibhate) Principal Technical Officer Information Division (DIRC) NCL, Pune Place: Pune Date: 26th December , 2014 ACKNOWLEDGEMENT I am very thankful to my respectable parents for their kind support in my life as well as completing my dissertation and bringing me to this stage in the educational field.
    [Show full text]
  • Aggregated Search Interface Preferences in Multi-Session Search Tasks
    Aggregated Search Interface Preferences in Multi-Session Search Tasks ABSTRACT Keywords Aggregated search interfaces provide users with an overview of Search interface preferences, search behavior, aggregated search, results from various sources. Two general types of display exist: multi-session search tasks tabbed, with access to each source in a separate tab, and blended, which combines multiple sources into a single result page. Multi- 1. INTRODUCTION session search tasks, e.g., a research project, consist of multiple In today’s information society, organizations such as census bu- stages, each with its own sub-tasks. Several factors involved in reaus, news companies, and archives, are making their collections multi-session search tasks have been found to influence user search of high quality information accessible through individual search in- behavior. We investigate whether user preference for source pre- terfaces [20]. As these sources are rarely indexed by major web sentation changes during a multi-session search task. search engines, seeking for information across these sources re- The dynamic nature of multi-session search tasks make the de- quires users to sequentially go through each of them individually. sign of a controlled experiment a non-trivial challenge. We adopted Aggregated search interfaces are a solution to this problem; they a methodology based on triangulation and conducted two types of provide users with an overview of the results from various sources observational study: a longitudinal study and a laboratory study. In (verticals) by collecting and presenting information from multiple the longitudinal study we followed the use of tabbed and blended collections. Two general types of aggregated search interfaces ex- displays by 25 students during a project.
    [Show full text]
  • Using Exclusive Web Crawlers to Store Better Results in Search Engines' Database
    International Journal of Web & Semantic Technology (IJWesT) Vol.4, No.2, April 2013 Using Exclusive Web Crawlers to Store Better Results in Search Engines' Database Ali Tourani1 and Amir Seyed Danesh2 1Department of Software Engineering, University of Guilan, Iran [email protected] 2Department of Software Engineering, Faculty of Computer Science and Information Technology University of Malaya, 50603, Kuala Lumpur [email protected] Abstract Crawler-based search engines are the mostly used search engines among web and Internet users , involve web crawling, storing in database, ranking, indexing and displaying to the user. But it is noteworthy that because of increasing changes in web sites search engines suffer high time and transfers costs which are consumed to investigate the existence of each page in database while crawling, updating database and even investigating its existence in any crawling operations. "Exclusive Web Crawler" proposes guidelines for crawling features, links, media and other elements and to store crawling results in a certain table in its database on the web. With doing this, search engines store each site's tables in their databases and implement their ranking results on them. Thus, accuracy of data in every table (and its being up-to-date) is ensured and no 404 result is shown in search results since, in fact, this data crawler crawls data entered by webmaster and the database stores whatever he wants to display. Keywords exclusive crawler, search engine, crawler, database 1.Introduction Searching is a daily activity of many people. Individuals deal with this task every day. The need to search enhances along with the increasing demand for more knowledge and information.
    [Show full text]