Aircraft Taxability Status System Using Air Traffic Control Data

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Solution Overview

Problem

The complex and transient nature of aircraft movements makes it challenging for tax jurisdictions to accurately assess and recover taxes from business and private aircraft, as existing systems lack the capability to track aircraft activity across multiple jurisdictions, leading to underreporting and unpaid taxes due to gaps in air traffic control data and varying tax regulations.

Innovation Solution

A computer-implemented system utilizing the FAA's Air Traffic Control database and algorithms, combined with remote transponder sensing units and data from multiple sources, to determine the primary location and tax liability of aircraft, identifying gaps in data and creating a taxability status report to facilitate accurate tax assessment and recovery.

Engineering Contradictions & Design Principles

VSEngineering Contradiction Analysis

1Productivity

If traditional manual tax assessment methods are used, then tax authorities can process individual cases, but the system cannot effectively track transient aircraft movements across multiple jurisdictions leading to unpaid taxes

Engineering Contradiction:
Improvetax recovery efficiencyVSAvoidsystem complexity
Core Design Contradiction:
ProductivityVSDevice complexity

Solution Approach 1:

The patent replaces manual mechanical tax assessment processes with an automated computer-implemented system that retrieves aircraft movement data from air traffic control databases, calculates tax liabilities, and identifies unpaid taxes automatically, dramatically improving productivity while managing complexity through automation

Inventive Principle:
Principle #28Mechanics substitution (Replace mechanical system)

Solution Approach 2:

The system uses air traffic control databases as an intermediary source to obtain authoritative aircraft movement data, eliminating the need for manual tracking and providing a reliable foundation for automated tax assessment across multiple jurisdictions

Inventive Principle:
Principle #24Intermediary (Mediator)

2Measurement precision

If comprehensive data collection from multiple sources is implemented, then measurement precision of aircraft location and tax liability improves, but the difficulty of detecting and measuring increases due to data gaps in air traffic control information

Engineering Contradiction:
Improveaircraft location accuracyVSAvoiddata gap detection
Core Design Contradiction:
Measurement precisionVSDifficulty of detecting and measuring

Solution Approach 1:

The system retrieves more air traffic control data than strictly necessary for basic tracking, including detailed movement histories and location timestamps, to ensure comprehensive coverage and enable accurate tax liability calculation even when some data gaps exist

Inventive Principle:
Principle #16Partial or excessive action

Solution Approach 2:

The system incorporates feedback mechanisms that analyze retrieved data for gaps or inconsistencies, automatically adjusting queries or flagging areas requiring manual review, thereby maintaining measurement precision while managing the difficulty of detecting data quality issues

Inventive Principle:
Principle #23Feedback

3Productivity

If automated tax assessment system is deployed, then tax recovery productivity improves, but the device complexity increases due to integration of multiple databases and algorithms

Engineering Contradiction:
Improvetax assessment speedVSAvoidsystem integration complexity
Core Design Contradiction:
ProductivityVSDevice complexity

Solution Approach 1:

The system is designed as a multi-functional platform that not only retrieves aircraft movement data but also calculates tax liabilities, identifies unpaid taxes, and generates reports across multiple jurisdictions, improving productivity by consolidating what would otherwise require separate systems

Inventive Principle:
Principle #6Universality (Multi-functionality)

Solution Approach 2:

The complex system is segmented into distinct functional modules including data retrieval, data processing, tax calculation, and reporting components, which manages overall system complexity by making each module independent and maintainable while achieving high integrated productivity

Inventive Principle:
Principle #1Segmentation

Data Source

PatentUS10956988B2System and method for determining a taxability status for a vehicular asset
Publication Date: 2021.03.23 AVIATION CAPITAL PARTNERS LLC
  • US10956988B2 patent drawing
  • US10956988B2 patent drawing
  • US10956988B2 patent drawing

AI summary

Disclosed embodiments provide techniques for determining a taxability status for a vehicular asset, such as an aircraft. The techniques include obtaining traffic control system information for the vehicular asset, detecting gaps in traffic control system information for the vehicular asset, and recording the gaps, computing a primary location for the vehicular asset based on the traffic control system information, and creating a vehicular asset taxability status report for the vehicular asset, where the report includes the primary location and gap information.