Title: Ontology-based knowledge management in income tax of Nepal

Authors: Shib Raj Bhatta; Bhoj Raj Ghimire; Marut Buranarach

Addresses: Faculty of Science, Health and Technology, Nepal Open University, Lalitpur, Nepal ' Faculty of Science, Health and Technology, Nepal Open University, Lalitpur, Nepal ' National Electronic and Computer Technology Centre (NECTEC), Bangkok, Thailand

Abstract: Organisational knowledge management in the government agencies is crucial to create a common understanding about data, system and procedures for stakeholders. Main purpose of this work is to create a knowledge repository for income tax of Nepal using domain ontology. To create this ontology, we have used 'Methontology' a broadly used ontology development methodology. After the knowledge acquisition; competency questions were created and conceptualisation was specified. A class hierarchy, object properties and data propertied are identified and specified. Further, ontology was created by using the Protégé tool. Consistency of the developed ontology was evaluated by correctly answering all the competency questions using SPARQL. The ontology can be used by the Inland Revenue Department as a stepping stone towards knowledge management through ontology. The work can be a foundation for the future works in this domain in good governance, data sharing, interoperability and transparency for the government of Nepal.

Keywords: income tax; knowledge management; tax ontology; knowledge repository.

DOI: 10.1504/IJMSO.2021.120290

International Journal of Metadata, Semantics and Ontologies, 2021 Vol.15 No.2, pp.144 - 156

Received: 16 Jan 2021
Accepted: 05 Aug 2021
Published online: 13 Jan 2022 *

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