{"schema":"https://ver.cy/schemas/card/1.0.0","id":"vr.tr.tax","code":"thing-q8161","url":"https://ver.cy/models/thing/q8161/","name":"tax","alternateNames":["stamp act in the history of time","poll tax","Value-added tax in Sweden","environmental tax","Parafiscal tax in France","Monetary compensatory amounts","Flat rate withholding tax","Impôt seigneurial","climate tax","nitrogen tax","air passenger tax","Rouage"],"kind":"thing","status":"published","version":"0.2.0-wave.1","language":"en","classifiers":{"family":"Thing Registry","category":"Activities and processes","entryKind":"thing","plane":"ACT","domain":["ACT.ACT"],"industry":[],"navPath":"","tags":[],"facets":{}},"whatItIs":"A compulsory financial charge imposed by a government on individuals or entities to fund public spending, such as income tax, VAT, poll tax or environmental taxes; aligned with the lexical levy entry.","purpose":"Let an agent handle taxes by type, base, rate, jurisdiction and legal basis, give general information, and signpost official and professional tax help.","scope":{"in":[],"out":[],"boundaries":[]},"distinguishingFeatures":["Compulsory, set by law","Base, rate and payer define it","Direct and indirect taxes","Aligned with the lexical levy entry"],"structure":{"bundles":[{"id":"definition","name":"Definition","description":"Which tax.","layers":[{"id":"type","name":"Type","description":"Kind of tax.","findings":[{"id":"type-finding","name":"Type","description":"Tax type.","questions":[{"text":"Which tax is it, in which jurisdiction?","kind":"definition"},{"text":"Under which law?","kind":"provenance"}]}]},{"id":"rate","name":"Rate and base","description":"Calculation.","findings":[{"id":"rate-finding","name":"Rate","description":"Rate and base.","questions":[{"text":"What is the rate and base, for which year?","kind":"measurement"},{"text":"Which exemptions apply?","kind":"boundary"}]}]}]},{"id":"compliance","name":"Compliance","description":"Filing and paying.","layers":[{"id":"filing","name":"Filing","description":"Returns.","findings":[{"id":"filing-finding","name":"Filing","description":"Filing duties.","questions":[{"text":"What must be filed, and when?","kind":"boundary"},{"text":"How is it filed?","kind":"action"}]}]},{"id":"penalties","name":"Penalties","description":"Late or wrong.","findings":[{"id":"penalties-finding","name":"Penalties","description":"Penalties.","questions":[{"text":"What penalties apply for late filing?","kind":"boundary"},{"text":"Can they be appealed?","kind":"action"}]}]}]},{"id":"help","name":"Help","description":"Getting advice.","layers":[{"id":"official","name":"Official guidance","description":"Tax authority.","findings":[{"id":"official-finding","name":"Guidance","description":"Official guidance.","questions":[{"text":"Where is the official guidance?","kind":"provenance"},{"text":"Is free help available?","kind":"action"}]}]},{"id":"scams","name":"Scams","description":"Impersonation.","findings":[{"id":"scams-finding","name":"Scams","description":"Scam signs.","questions":[{"text":"Is this message really from the tax authority?","kind":"boundary"},{"text":"How can it be verified?","kind":"action"}]}]}]},{"id":"policy","name":"Policy","description":"Debate.","layers":[{"id":"arguments","name":"Arguments","description":"For and against.","findings":[{"id":"arguments-finding","name":"Arguments","description":"Policy arguments.","questions":[{"text":"What are the arguments for and against this tax?","kind":"provenance"},{"text":"What does evidence show about its effects?","kind":"provenance"}]}]},{"id":"history","name":"History","description":"Past taxes.","findings":[{"id":"history-finding","name":"History","description":"History.","questions":[{"text":"What is the history of this tax?","kind":"provenance"},{"text":"Why was it introduced or abolished?","kind":"provenance"}]}]}]}]},"agentConduct":{"may":["Explain tax rules from official sources, stating jurisdiction and year.","Prepare tax figures and returns for a person to review and submit.","Remind people of filing and payment deadlines."],"mustNot":["Help someone evade tax or hide income or assets from the tax authority.","Present general information as tax advice for a person's specific case.","File a return or make a tax payment without the taxpayer's approval.","Disclose a person's tax affairs to anyone not entitled to see them."],"requiresHuman":["Submitting a tax return or making a payment.","Disputing an assessment with the tax authority."]},"ethics":{"considerations":["Taxes fund public services; 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sense: Wikidata description; 2 live sources; review by codex: pass","interaction.properties":"Plane ACT: no invented physical properties."},"score":1.0}}