| ="body"> | | | | that they accumulate information throughout each |
| Government Finance Divisions manage the execution | | | | individual taxation transaction lifecycle. Most taxation |
| of the fiscal policy: | | | | types have a yearly lifecycle (i.e. personal income tax). |
| - management of the taxation and tax audit process | | | | VAT involves more frequent transactions. This data |
| - management of the budget execution process Within | | | | modeling approach offers advantages, compared to |
| the taxation framework, each State aims to support its | | | | the operational systems data models (usually |
| taxation policy: | | | | normalized database schemas):· The model is |
| - Support the efficient capture and processing of tax | | | | quite simple and can be easily understood by business |
| declarations | | | | (non-IT) users · The model's simplicity has also |
| - Assure the collection of tax revenue according to | | | | positive consequences to the performance of queries |
| plans | | | | Based on this infrastructure which would monitor the |
| - Manage and reduce the risk of Citizen | | | | taxation lifecycle of various taxes, the Government |
| non-compliance: reduce tax evasion levels and fight | | | | can produce information:· on a taxpayer's |
| financial crime | | | | holistic view (all transactions she / he made) and |
| - Support the analysis of alternative future tax policies | | | | support the non-compliance risk scoring and general |
| and relevant decision making, e.g. consequences of a | | | | tax audit process · on tax collection time-series |
| change on State revenue | | | | analysis· on the time it takes between |
| - Enhance the Citizen experience, during the tax | | | | reception of tax declarations & clearance· |
| compliance process (e.g. offer e-government services). | | | | on the tax collection speed· on the Taxpayer |
| It is proposed that a 'tax monitoring data mart', be | | | | demographics (i.e. average declared income per |
| designed based on the dimensional model approach. A | | | | professional code, geographic distribution of |
| proposed high-level logical data model is depicted in the | | | | income)· total tax collected by tax office, |
| picture (check resource below), based on the | | | | compared to tax office attributes |
| assumption that a critical mass of data (geographic | | | | The model is expandable when the following principle is |
| & time dimension) in a sufficient data quality exists, | | | | applied: the star schema dimensions (time, tax office, |
| rendering the implementation feasible. The proposed | | | | taxpayer) are conformed allowing the application of |
| high-level data model depicted in the figure, is a star | | | | queries via conformed dimensions across different |
| schema with a number of fact tables surrounded by a | | | | fact tables (drill across queries). This approach is |
| set of common (or conformed) dimensions. The fact | | | | known as Datawarehouse Bus Architecture. |
| tables are of the 'accumulating snapshot' type, meaning | | | | |