The British Nationality Act as a logic program
Communications of the ACM
A Prolog model of the income tax act of Canada
ICAIL '87 Proceedings of the 1st international conference on Artificial intelligence and law
Representing legislation as logic programs
Machine intelligence 11
LPSS '92 Proceedings of the Second International Logic Programming Summer School on Logic Programming in Action
Using ontologies for comparing and harmonizing legislation
ICAIL '03 Proceedings of the 9th international conference on Artificial intelligence and law
Constructing Legal Arguments with Rules in the Legal Knowledge Interchange Format (LKIF)
Computable Models of the Law
MetaLex Naming Conventions and the Semantic Web
Proceedings of the 2009 conference on Legal Knowledge and Information Systems: JURIX 2009: The Twenty-Second Annual Conference
AICOL-I/IVR-XXIV'09 Proceedings of the 2009 international conference on AI approaches to the complexity of legal systems: complex systems, the semantic web, ontologies, argumentation, and dialogue
Multi-layer markup and ontological structures in Akoma Ntoso
AICOL-I/IVR-XXIV'09 Proceedings of the 2009 international conference on AI approaches to the complexity of legal systems: complex systems, the semantic web, ontologies, argumentation, and dialogue
LegalRuleML: XML-based rules and norms
RuleML'11 Proceedings of the 5th international conference on Rule-based modeling and computing on the semantic web
| Hi-index | 0.00 |
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.