Designing A Knowledgebase System For Vat Administration
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Date
2009-08
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Addis Ababa University
Abstract
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 rebidding, 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 Prolong reprogramming.~ language has been used. The
performance of the prototype system is evaluated by implementing continual as well as
assumptive 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 birther research areas are recommended.
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Information Science