NDLI: A well-founded ontological framework for modeling personal income tax

Content Provider	ACM Digital Library
Author	Guarino, Nicola Masolo, Claudio Distinto, Isabella
Abstract	In this paper we present an ontological framework for modeling the core concepts of personal income taxes, based on the Italian law. The ontological analysis focuses on an high-level conceptualization of the main principles of tax legislation, and is largely based on contributions from legal doctrine and the most relevant Italian Constitutional Court's decisions in tax law. As such, the model may serve as a framework to be specialized by further ontological modules. In addition to the core ontological concepts of tax domain, an emphasis is given to the norms application process, which we believe helps to explain the complicated way taxes are imposed. In our approach, the final result of this process is a tax position, which accounts for the relationship between the taxpayer and the treasury with respect to a particular tribute.
Starting Page	33
Ending Page	42
Page Count	10
File Format	PDF
ISBN	9781450320801
DOI	10.1145/2514601.2514606
Language	English
Publisher	Association for Computing Machinery (ACM)
Publisher Date	2013-06-10
Publisher Place	New York
Access Restriction	Subscribed
Subject Keyword	Personal income tax Tax systems Fiscal normative system Ontological analysis
Content Type	Text
Resource Type	Article

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1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
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A well-founded ontological framework for modeling personal income tax