A system and device for fiscal administration

Abstract

The present invention introduces a comprehensive System and Device for Fiscal Administration designed to revolutionize tax collection and territorial governance. It integrates advanced digital technologies, geospatial data analysis, and intelligent fiscal automation devices (IFADs). The system features modules for users, government officials, administrators, and banking, all enhanced by an Artificial Intelligence (AI) module with predictive analytics. The geospatial component enables high-resolution land profiling and property identification, providing real-time insights into land usage, compliance, and revenue potential. IFADs serve as decentralized, autonomous terminals for tax declaration and payment, offering secure, inclusive access via touchscreens, scanners, NFC, and thermal printers. The AI module drives data verification, fraud detection (including on-device), and forecasts fiscal trends. This integrated approach streamlines processes, minimizes errors, enhances transparency, and optimizes revenue collection by connecting digital platforms with physical touchpoints and intelligent data analysis.

Description

A System and Device for Fiscal AdministrationField of the Invention

[0001] The present invention pertains to comprehensive systems and intelligent devices for tax, revenue collection, and sophisticated territorial governance. It emphasizes advanced mechanisms for collection, management, and reconciliation, further integrated with real-time, data-driven management of territorial, cadastral, and fiscal information through geolocated technologies and decentralized fiscal automation. The invention discusses a whole array of modules and physical devices expected to revolutionize administrative terrains by improving and / or redesigning various aspects of governance, including fiscal processes, land management, and citizen services, while enhancing accessibility, efficiency, and transparency.Background of the Invention

[0002] Tax administration and management are important parts of the fiscal environment of any country’s government. Conventional methods, relying on manual work, direct contact, fragmented systems, and physical visits to tax offices, are gradually falling behind the requirements of the modern economy. These traditional systems are time-consuming, inaccurate, prone to fraud and corruption, and often exclude large segments of the population lacking digital devices or internet access. Moreover, property under-registration, valuation inconsistencies, and tax underperformance remain systemic issues due to the lack of high-resolution geospatial data, automated mapping capabilities, and interoperability with key registries. Governments globally are under pressure to increase revenue collection, achieve sustainable development goals (SDGs), and foster citizens' confidence in tax administrators.

[0003] To overcome these challenges, the present invention harnesses technology and community involvement to transform revenue collection through integrated digital enablers, a prepaid tax system, sophisticated geospatial analytics, and autonomous, user-friendly fiscal automation devices. It addresses the need for efficient work, fighting fraud, promoting sustainable solutions, generating employment, eliminating fiscal dishonesty, and boosting revenue generation by providing an intelligent, automated platform operating from the neighborhood level to national scale, providing actionable territorial insights through integrated spatial analysis, machine learning, and dashboard-based governance tools.Summary of the Invention

[0004] The invention provides an enhanced computer-implemented method and a System and device for Fiscal administration, for digital territorial governance, fiscal management, and automated tax collection. It integrates several innovative features aimed at transforming the tax collection landscape:Geospatial Data Acquisition and Land Profiling: The system acquires high-resolution geospatial data (satellite / drone imagery) to generate interactive, multi-layered digital maps. AI algorithms automatically detect, classify, and measure all built and unbuilt properties, assigning unique geospatial identifiers and linking them to diverse external databases (civil registry, employment, health, education, business licensing, environmental). This creates dynamic digital profiles for each land parcel, consolidating location, usage, occupancy, value, legal status, and tax level.Intelligent Fiscal Automation Devices (IFADs): Self-contained, public-use terminals autonomously facilitate tax declaration and payment. These devices integrate hardware (CPU, touchscreen, scanner for QR / IDs / biometrics, NFC module, thermal printer) and software (secure OS, AI module for fraud detection / user support, GIS module for transaction geolocation). They operate 24 / 7, can queue transactions offline, and synchronize with central servers, providing secure and inclusive access to tax services in decentralized locations.User Module Enhancement: Taxpayers register and verify details, recharge accounts, and access tax history. Enhanced with geospatial data, the module ensures accurate property recording. Interaction is possible via web portals, mobile apps, or the new IFADs.Government Officials Module Enhancement: Tax authorities review and approve agents, verify compliance, and monitor activities. With integrated geospatial data, officials gain real-time visibility over land usage, occupancy, and compliance, enabling proactive identification of under-registration, valuation inconsistencies, and tax underperformance.Administrator Module Enhancement: Manages user roles, permissions, and system-wide settings, including tax categories informed by spatial analysis, and manages the network of IFADs, ensuring system adaptability and integrity.Banking Module Integration: Seamlessly integrates with financial institutions to verify and process payments initiated by agents and directly through IFADs, ensuring authenticity and compliance, and facilitating seamless transactions.Automated Transaction Confirmation Workflow: Automates the taxation process with auto-approval, confirmation messages to citizens and tax authorities, auto-account reconciliation, and transaction completion, reducing manual intervention.Receipt Generation Workflow: Generates and delivers electronic receipts (SMS / email) and physical, tamper-proof fiscal receipts (from IFADs) upon successful tax payment, enhancing transparency and accountability.Reconciliation Process: Agents purchase prepaid tax amounts as float. This process is now enriched by geolocated transaction data from IFADs, ensuring more accurate accounting and reconciliation.Alerts and Notifications: Provides automated alerts for low agent balances, contract expirations, and system updates.AI Integration Module with Advanced Predictive Analytics: The cornerstone of the system, embedding AI for meticulous data cleaning and verification (including geospatial data), automated transaction matching, real-time reconciliation, anomaly detection, and fraud prevention (including on-device fraud detection). Predictive analytics engine analyzes historical and current data (including land profiling data) to forecast potential land tax revenues, identify zones of non-compliance (e.g., unregistered construction), and project future infrastructure or service needs.System Audit and Performance Monitoring: Maintains an automatic audit trail, logging all user actions (including those on IFADs) and geospatial data changes for review, enhancing transparency and accountability. Performance dashboards provide real-time monitoring of key performance indicators, revenue collections, agent activities, and geolocated fiscal data, allowing for data-driven decision-making.Detailed Description of the Invention

[0005] The integrated System and device for Fiscal administration incorporates various modules and devices to facilitate its enhanced functionality:

[0006] User Module

[0007] The user module facilitates easy interaction between taxpayers and the fiscal administration system. Users can register and verify personal details, including tax categories and associated properties. Through high-resolution geospatial data acquisition, the system automatically detects, outlines, classifies, and measures properties, cross-referencing user-provided information for accuracy and fraud minimization. Users can recharge accounts through bank transfers, mobile money, credit cards, or directly via Intelligent Fiscal Automation Devices (IFADs) using NFC or cash / card options. Agents, who receive commission, collect revenue based on approved tax categories within assigned areas. Users can access tax history, payment records, view real-time account balances, and monitor detailed transaction histories. Certification verification is part of the account approval process for agents.

[0008] Government Officials Module

[0009] This module provides tax authorities with tools to manage and oversee the fiscal administration process effectively. Officials can review and approve / reject accounting agents, verify certification compliance, and access real-time information on registered agents, loaded amounts, and collected revenue. With integrated geospatial data and AI-driven insights, officials gain real-time visibility over land usage, occupancy, and compliance. This enables proactive identification of property under-registration, valuation inconsistencies, and tax underperformance. The module supports predictive analytics for zoning changes and service deployment based on demographic and spatial data trends.

[0010] Administrator Module

[0011] The administrator module is essential for managing the overall system. Administrators define and adjust system-wide settings, including tax categories (now informed by detailed geospatial profiling), commission percentages, certification requirements, and configurations for the network of Intelligent Fiscal Automation Devices. They manage user roles, permissions, and access levels, ensuring each user has appropriate access. This module maintains system integrity, functionality, and adaptability to regulatory and operational needs.

[0012] Banking Module

[0013] This module integrates seamlessly with financial institutions to verify payments initiated by agents, and directly by citizens through IFADs, ensuring authenticity and compliance. It processes approved payments promptly, providing real-time confirmation to agents, the system, and IFADs. It offers a reliable mechanism for crediting funds to registered agent accounts and enables seamless transactions between the tax authority's account and the system.

[0014] Intelligent Fiscal Automation Device (IFAD)

[0015] The IFAD is a secure, free-standing terminal designed for unsupervised public use. It comprises:Central Processing Unit: Industrial-grade CPU with a secure, customized Android-based operating system, optimized for kiosk functionality, hosting all control logic, user interface, transaction workflows, and peripheral integration.User Interface: A capacitive touchscreen (e.g., 17-inch) displaying an intuitive graphical interface with multilingual support. Audio prompts assist users with low literacy or visual impairments.Scanner: High-resolution CMOS-based scanner capable of reading 1D / 2D barcodes, QR codes, and identity documents. Some embodiments may include biometric data capture (fingerprints, facial features) for identity verification against national registries.NFC Payment Module: Compliant with ISO / IEC 14443 standards, enabling secure, contactless transactions using bank-issued smartcards, digital wallets, or NFC-enabled national identification cards.Thermal Printer: High-speed thermal printer generating secure fiscal receipts with transaction ID, amount, date, and a QR code for verification.AI Module: Analyzes transaction patterns for fraud or misuse, offers real-time user assistance, and supports predictive compliance analytics at the local level.GIS Module: Assigns spatial metadata (geolocation) to each transaction, supporting zonal revenue analysis and public service planning.Communication Interface: Maintains secure communication with backend tax authority databases using encrypted protocols over Ethernet or wireless networks. Capable of queuing transactions for automatic synchronization when connectivity is unavailable.The IFAD provides a continuous, secure, and inclusive solution for decentralized fiscal administration, enhancing compliance and reducing operational costs.

[0016] Tax Collection Process

[0017] Citizens provide information at local tax collection centers or directly via IFADs for verification. Agents or the IFAD ensure citizen details align with registered tax categories, enhanced by geolocated property data. Citizens pay taxes through various options, including transfers, mobile money, credit cards, or cash / NFC payments at IFADs. Upon successful payment, the agent or IFAD updates the system, which then generates an electronic receipt (SMS / email) and / or a physical fiscal receipt.

[0018] Reconciliation Process

[0019] Agents purchase prepaid tax amounts as float. This float serves as an advance for continuous tax collection and reconciliation. The system automatically reconciles transactions, leveraging geospatial metadata from IFADs for greater accuracy. Agents can top up their accounts as needed.

[0020] Automated WorkflowsAutomated Transaction Confirmation Workflow: Initiates with agents or IFADs starting the taxation / declaration process. The system employs an auto-approval mechanism for legitimate transactions, sending approval messages to citizens (SMS) and confirmation messages to tax authorities. It performs auto-account reconciliation, transferring credited amounts from agent / IFAD wallets to the tax authority's wallet, marking the process as complete.Receipt Generation Workflow: Upon successful payment, the system generates an electronic receipt (SMS / email) and / or a physical, tamper-proof fiscal receipt from an IFAD. This receipt serves as compulsory proof of payment, enhancing transparency and accountability.

[0021] AI Integration Module with Advanced Predictive Analytics

[0022] This module is the cornerstone, seamlessly embedding AI into every aspect to enhance efficiency, accuracy, accountability, and foresight.Data Cleaning and Verification: Automatically cross-references input data with existing records and geospatial databases for accuracy and discrepancies, minimizing human error and fraud.Reconciliation: Automates matching transactions with corresponding records (including geolocated property data), swiftly identifying and resolving inconsistencies. Offers continuous monitoring and analysis for predictive insights and anomaly detection.Predictive Analytics Engine: analyzes historical and present data (including land profiles, taxpayer behavior, transaction patterns from IFADs) to forecast future trends in fiscal administration, anticipate periods of high / low activity, estimate future revenue potential, detect areas of likely non-compliance (e.g., unregistered construction), and project future infrastructure or service needs. The engine continuously retrains algorithms using machine learning.Accountability: Maintains a comprehensive audit trail, logging and analyzing every user action (including on IFADs) to ensure transparency and facilitate audits, detecting suspicious activities.

[0023] System Audit and Performance Monitoring

[0024] The system maintains an automatic audit trail tracking all user actions (including those originating from IFADs), account approvals, recharges, tax collections, and contract generation. Administrators can access and manage this audit trail, reviewing historical data for specific agents, timeframes, or system events, including geolocation metadata from IFADs. All users have access to a user profile. Performance dashboards provide real-time monitoring of key performance indicators, revenue collections, agent activities, and geolocated fiscal data. Users can generate custom reports based on selected parameters, enabling data-driven decision-making.A System and Device for Fiscal Administration

Claims

A System and device for Fiscal administration comprising a user module, a government official’s module, an administrator module, a banking module, a geospatial data acquisition and processing module, and at least one intelligent electronic fiscal automation device (IFAD), designed to streamline and modernize tax collection processes through integrated digital, geolocated, and decentralized automation capabilities.The system of claim 1, wherein the user module allows registration, verification (including against geolocated property data and optionally biometric data), account recharging (including via IFADs using NFC), revenue collection, access to tax history, real-time account balance viewing, and transaction history monitoring, facilitating interaction via web portals, mobile applications, and physical IFAD terminals.The system of claim 1, wherein the government officials module allows review, approval / rejection of agents, verification of certification requirements, and real-time monitoring of agents and revenue, enhanced by real-time visibility over land usage, occupancy, compliance, and untapped fiscal potential derived from integrated geospatial data and AI-driven insights.The system of claim 1, wherein the administrator module manages user roles, permissions, system-wide settings (including tax categories informed by land profiling, commission percentages, certification requirements, and configurations for IFAD networks), and adapts to regulatory and operational needs based on integrated data.The system of claim 1 further comprising an Artificial Intelligence (AI) module with predictive analytics, said AI module configured to:process and verify data, including high-resolution geospatial data, for meticulous land profiling and property identification;detect anomalous activity and fraud (including real-time detection on IFADs);assist users;automate transaction reconciliation; andforecast potential tax revenue, identify areas of property underreporting or non-compliance, and estimate future service or infrastructure needs based on temporal data trends and machine learning models.The system of claim 1, wherein the banking module verifies payments, processes approved payments (including those initiated via IFADs using contactless transactions), credits agent accounts, and enables seamless transactions with the tax authority's account, ensuring authenticity and compliance with financial regulations.A System and Device for Fiscal Administration