Proof of Concept on Time Travelling and Assertions Generating an Assertions Administration Using FBM

摘要

The Dutch Tax Office processes millions of tax assessments containing assertions from tax payers. These assertions are compared with assertions from data registers and third parties like employers, banks, etc. The tax office has to combine all these assertions into a consistent set of facts about the tax payer on which necessary calculations are performed. These facts often change in time as well. Currently different approaches and systems are implemented to deal with these challenges. In the "Proof of Concept Gegevens" a pattern is developed for handling these challenges in a generic and repeatable manner. This includes the development of a meta model for defining conceptual data models. This meta model uses parts of the FBM meta model [1), but also extends the FBM meta model with concepts for time granularity and multi-reality. The defined data model is automatically transformed into an administration handling assertions and time travelling facts.