Decision Support System for Scientific and Technical Expertise

Currently in the Russian Federation the state actively supports IT companies that are engaged in research and development work (R&D) as part of the implementation of the state program to create a digital economy. One of the forms of state support for IT companies is the provision of tax benefits to them. In this regard a very important process of verifying the validity of the provision of tax benefits is the examination of scientific and technical documentation provided by IT companies to the tax authorities. The paper considers the issues of creating a support system for conducting scientific and technical examinations of materials submitted by IT companies to confirm the correctness of classifying the work performed as R&D. In this article, we offer the specialized software named Support System which allows taxpayers to provide information about completed R&D projects in a checklist format in a declarative manner. Criteria for compliance of implemented IT projects with R&D projects are defined. The reporting documentation undergoes a multi-stage check in accordance with the developed algorithms for loading and analyzing text materials for compliance with the established criteria. The adequacy of used algorithms is confirmed by the results of computer simulation. The developed prototype of the support system for conducting scientific and technical examinations is planned to be introduced into the activities of tax inspections.