A prototype of an expert system for the assessment of the liability under salaries tax of the inland revenue ordinance

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A prototype of an expert system for the assessment of the liability under salaries tax of the inland revenue ordinance

 

Author: Chan, Lee-man Raymond
Title: A prototype of an expert system for the assessment of the liability under salaries tax of the inland revenue ordinance
Degree: M.Sc.
Year: 1998
Subject: Income tax -- China -- Hong Kong
Expert systems (Computer science) -- China -- Hong Kong
Hong Kong Polytechnic University -- Dissertations
Department: Dept. of Computing
Pages: iii, 95 leaves : ill. ; 30 cm
Language: English
InnoPac Record: http://library.polyu.edu.hk/record=b1439175
URI: http://theses.lib.polyu.edu.hk/handle/200/2556
Abstract: Because of the Inland Revenue Ordinance is so unspecified, more and more claims are raised by the taxpayers in order to make use of the grey areas. For instance, the taxpayers usually claimed that they carry on a business instead of providing services under a contract of employment even it is not the actual truth. The advantage of doing this is that they may be able to claim a larger amount of deductions. More objections or claims will absolutely increase the cost of the operation. In this research, an expert system approach is applied to help the tax officers in decision making. Specifically, Salaries Tax system is focused on. Two prototypes were developed, one on the determination of the existence of employment whilst another for assessing the chargeability of the income received. The case-based reasoning is selected for the prototype development. A software tool called ESTEEM is chosen for implementing the prototype. The prototypes were evaluated against experts and the results are encouraging.

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