Taxation.
Inspect assessments and recorded payments.

FCTE models the revenue-collection half of the fiscal cycle: a TaxAccount belongs to exactly one real Citizen or Business, a TaxAssessment is raised against it for a real levy type and year, and a TaxPayment settles some, all, or none of it — on a real payment channel, sometimes reversed.

Collected revenue then funds the budget cycle modeled in Public Finance → — a separate domain, not this one.

Lagos City Twin™ · 1940–2026

Every capability below is backed by release evidence or certification. The public page presents the data model rather than the physical design. Taxation represents government revenue collection; budget allocation and departmental spend are presented separately in Public Finance .

The TaxType table contains the levy types represented in the Lagos release. Its catalog is city-specific rather than assumed to match another jurisdiction.

the TaxAccount record family — one row per taxpayer, individual or corporate, with a strict either/or link to a real Citizen or Business record (never both, never neither).

the TaxAssessment record family — what's owed, for which tax type and year, its due date and its status. A city-specific assessment structure with public semantic differences.

the TaxPayment record family — what's actually been paid, on what channel (M-Pesa, bank, cash, cheque, online, mobile, USSD), and whether it was later reversed.

The share of assessments that ever receive a payment — a real, calibrated figure, never near 0% and never near 100%.

PAYE assessments draw on the citizen's Employment Contract, while business tax assessments can use the taxpayer's own business context rather than an unconnected income guess. Exact assessment formulas remain controlled.

Synthetic by design: FCTE tax accounts, assessments and payments are analytical representations of a plausible revenue-collection process. They do not represent actual taxpayers or actual government revenue.

Taxation and Public Finance are connected parts of the certified government-finance release, presented as separate public domains because collection and spending answer different policy questions.

• TaxType
• TaxAccount
• TaxAssessment
• TaxPayment

• BudgetHead
• BudgetAllocation
• BudgetExpenditure
• Department / Directorate

• Income
• Expenditure
• Credit
• Not built — deliberate

Excludes reversed payments from the compliance count, matching the definition used by certification check.

Explore the release-backed analysis-ready examples in City Twin™ for current data.

Explore Tax Data →

Connections follow the published domain scope. Optional, contextual and planned relationships retain their stated limits below.

FCTE preserves the real gap between what's owed and what's collected — that gap is compliance, and it's never 0% or 100%.

Representative public release example — exact live identities and run-level values are intentionally not published. Explore the release-backed analysis examples in City Twin™ for current data.

Taxation\'s public semantic entity coverage is aligned across Lagos. What Lagos actually taxes, and how much of its population and history generation covers, are genuinely different.

Real FIRS/LIRS levies: PAYE, Companies Income Tax, VAT, Capital Gains Tax, Land Use Charge, Development Levy, Withholding Tax, Stamp Duty — all 8 populated types are actually assessed.

This BRONZE-tier taxation release uses a bounded analytical sample and a limited fiscal-history window as an explicit scale-control boundary. Interpret rates and absolute record counts within that disclosed scope; exact sampling coefficients remain controlled.

The taxation release intentionally uses a bounded analytical sample and a limited fiscal-history window. Absolute record counts should be interpreted within that sampling boundary; exact scale-control parameters remain in controlled technical documentation.

certification check location context is used as an analytical location attribute, but the Lagos release does not enforce it as a relationship to a current ward record. Ward-level tax analysis should therefore treat this field as modeled location metadata rather than a referential guarantee.

View All Taxation Limitations →

Taxation's realism checks target exactly the patterns naive synthetic data production tends to fall into: perfect payment compliance and payments that are never, ever reversed. Both were genuinely found and fixed during graduation and its follow-on live runs.

A fourth check, certification check (Citizen/Business taxpayer ownership mix), also PASSes Lagos — both categories are present and non-zero in every TaxAccount population.

Open Finance Realism Report →

Taxation shares one deployed certification suite with Public Finance (certification check–C16). The subset below covers accounts, assessments and payments; the remaining 7 checks (budget and government structure) belong to Public Finance .

Both the structural and realism checks replaced two separate legacy certification packs — Lagos previously each had their own — with a single shared certification suite, matching the pattern used by Employment, Demographics and Transport's own certification.

Explore Every Finance Check →

• C01 — TaxType catalog is populated and active
• C03/C04 — TaxAccount Citizen/Business reference integrity and strict either/or ownership

• C05/C06 — TaxAssessment reference integrity, non-negative amounts, DueDate ≥ AssessmentDate
• C08 — TaxPayment reference integrity, AmountPaid > 0
• C15/C16 — assessment status vocabulary; payment date not before its own AssessmentDate

A real taxpayer account, linked to the same persistent citizen identity used across the engine.

A real TaxAssessment on this account — currently Revised.

A real TaxPayment on 2022-03-24 via Bank — about 17% of the assessed amount, an honest partial-payment example, not a cherry-picked full settlement.

What happens next — allocation and spend — is a separate story, told on the Public Finance → page.

Activity → Assess → Collect — the revenue half of a government's books.

Available as Standalone Domain · Multi-Domain Bundle · Full City Twin™