Application of temporal logic to tax regulations

This paper, aims to describe a tax expert system, called PAYE Expert System. PAYE stands for Pay As You Earn and deals with personal tax regulations and legislation which are issued to employers under income tax acts passed by Parliament. Tax laws in the UK require every employer to operate the above tax regulations on behalf of the employees. Finally, the authors demonstrate how temporal modal logic is used in practice in the formulation in a natural and clear way of tax rules and show how a complex expert system benefits substantially from the expressive power of the logic and how its theorem prover is used effectively by the expert system as an inference engine in its problem solving and deduction capabilities.