Designing A Knowledgebase System For Vat Administration

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Addis Ababa University


Value Added Tax (VAT) has become a major tax instrument worldwide. In Ethiopia, it is a new tax system introduced since Jan. 2003 and an essential component of the tax reform programs which are currently undertaken. The existing VAT systems do not provide a simplified access to and clarification on information of the tax laws, tax payers lack awareness on tax rules and regulations. These problems have a great impact on the practicability of the regulations. This paper examines VAT administration in Ethiopia and identifies key problems including lack of public awareness, efficiency, effectiveness, performance and gaps in the administration of VAT refunding, fraud and invoice. It is worth clarifying the Ethiopian VAT system and the rationales behind for the business owners through easy, effective and accessible systems using the KBS technology. In this research work, a KBS is design in support of VAT administration in order to solve the problems identified specially in the area of VAT refunding. Both tacit and explicit knowledge for the KBS is acquired through interviewing domain experts and document analysis. The knowledge is modeled in a hierarchical tree structure. The knowledge representation is done using a rule based system. For the prototype development Prolog preprogramming language has been used. The performance of the prototype system is evaluated by implementing continual as well as summative evaluation techniques on qualitative basis. The result is encouraging to design a practical a KBS for VAT administration. The finding in terms of accuracy, efficiency and effectiveness is discussed and further research areas are recommended



Knowledgebase System For Vat Administration