Deep Learning Anomaly Detection as Support Fraud Investigation in Brazilian Exports and Anti-Money Laundering

Abstract

Normally exports of goods and products are transactions encouraged by the governments of countries. Typically these incentives are promoted by tax exemptions or lower tax collections. However, exports fraud may occur with objectives not related to tax evasion, for example money laundering. This article presents the results obtained in implementing the unsupervised Deep Learning model to classify Brazilian exporters regarding the possibility of committing fraud in exports. Assuming that the vast majority of exporters have explanatory features of their export volume which interrelate in a standard way, we used the AutoEncoder to detect anomalous situations with regards to the data pattern. The databases used in this work come from exports of goods and products that occurred in Brazil in 2014, provided by the Secretariat of Federal Revenue of Brazil. From attributes that characterize export companies, the model was able to detect anomalies in at least twenty exporters.