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Vol.44 No.1
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A Study on Tax Ontology Construction

Journal of Korean Library and Information Science Society / Journal of Korean Library and Information Science Society, (P)2466-2542;
2013, v.44 no.1, pp.385-408
https://doi.org/10.16981/kliss.44.1.201303.385

(2013). A Study on Tax Ontology Construction. Journal of Korean Library and Information Science Society, 44(1), 385-408, https://doi.org/10.16981/kliss.44.1.201303.385
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Abstract

The purpose of this study is to build the tax ontology which can be used to manage imposables by the state or local governments. In this, the tax and related concepts were analyzed and then concept hierarchy i.e., taxonomies were formed. Especially, in the concept hierarchy, after multiple inherits were decomposed as ‘primitive concepts’ and then Rector's ‘methodology of ontology implementation normalization’, in which defined concepts were recombined, was used. The methodology employed was that the tax system, which was entangled with the direct taxes, local taxes, and property taxes that has multiple-inherits, was expressed explicitly and logically. After that, automatic classification was carried out through the inference engine, consistency was verified. Finally, some practical cases of ontology created were enumerated.

keywords
온톨로지 구현 정규화, 조세 온톨로지, OWL DL, 온톨로지 구축, 온톨로지 검증, 온톨로지 활용, Normalization of ontology implementation, Tax ontology, OWL DL, Ontology construction, Ontology verification, Ontology applications

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