EventsMOL2NET'16, Conference on Molecular, Biomed., Comput. & Network Science and Engineering, 2nd ed.
Event submissions
Published
with-doi10.3390/mol2net-02-03901
This submission belongs to the session 03. USEDAT-02: USA-Europe Data Analysis Training Program Workshop, Cambridge, UK-Bilbao, Spain-Miami, USA, 2016 of the event MOL2NET'16, Conference on Molecular, Biomed., Comput. & Network Science and Engineering, 2nd ed.
Published date
26 Jan, 2017
Citation
Aliuska Duardo-Sanchez, Complex Network Analysis of General Tax Law, in Proceedings of MOL2NET'16, Conference on Molecular, Biomed., Comput. & Network Science and Engineering, 2nd ed., 15 October–20 October 2022, MDPI: Basel, Switzerland, doi: 10.3390/mol2net-02-03901
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Complex Network Analysis of General Tax Law

Aliuska Duardo-Sanchez 1
1. Department of Public Law, Faculty of Law, University of Basque Country (UPV/EHU), 48940, Leioa, Spain
Abstract

The General Tax Act /Act 58/2003 (GTA) is the backbone of the Spanish tax system. On the other hand, the analysis of complex social networks allows us to study the structure-property relationships in different complex political systems. In this paper, we built, for the first time, a complex network (GTAN) that encodes the GTA structure. This involves analyzing the hierarchical structure of the GTA, explicit citations between the different parts of the Act, and any alterations during its lifetime. The GTAN has 1923 nodes (Law > titles > chapters > articles > etc.) and 2400 links (norm structure or citation relationships). We calculated node centralities of articles to study the topology of the network and compare GTAN with Erdös-Renyi random networks. This opens a new gate to the study legal norms and political systems combining the classical theoretical studies with Social Network Analysis methods.

Keywords
Financial Law
General Tax Act
Social Networks Analysis
Poster
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