## 5 Proposal for an Asset Concealment Ontology
### Healthcare and Educational Data
\begin{tabular}{c c c} \hline \hline
**Attributes** & **Entities and Relationships** \\ \hline \hline  & \(\begin{array}{c}\mathit{Person}\longleftarrow\\ \mathit{is\_MAREID}\end{array}\) & \(\begin{array}{c}\mathit{Person}\longleftarrow\\ \mathit{is\_DIVRECED}\end{array}\) & \(\begin{array}{c}\mathit{Person}\longleftarrow\\ \mathit{is\_DIVRECED}\end{array}\) \\ \(\begin{array}{c}  
manage higher education enrollments and university statistics as well [60]. In addition to the biographic information, this dataset can be used, for example, to link people who are colleagues in a course at a specific university in a specific period of time.  
In the United States, the Centers for Medicare & Medicaid Services maintains databases for public health programs, including Medicare and Medicaid [61]. Private health insurance companies also manage their own databases, which state and federal agencies regulate. For educational enrollments, the Department of Education oversees databases that track student enrollments across higher education institutions. The National Center for Education Statistics collects and analyzes education-related data, including university enrollments [62]. In Canada, provincial health ministries maintain databases for public health insurance plans, such as the Ontario Health Insurance Plan [63]. Private health insurance companies also manage their own databases, which are regulated by provincial authorities. In addition, the Canadian Centre for Education Statistics provides the latest information on education by bringing together data, tools, and reports [64].  
In France, the public health insurance system, Assurance Maladie, maintains a database of healthcare plans, tracking citizens' access to healthcare services [65]. Private health insurance companies also maintain their own databases, regulated by the Ministry of Health. For educational enrollments, the Parcoursup platform manages higher education enrollments and university statistics [66]. In Germany, statutory health insurance funds (Krankenkassen) maintain databases of healthcare plans [67], and private health insurance companies manage their own databases. For educational enrollments, the German Academic Exchange Service and Destatis manage some higher education enrollments and statistics [68]. In the United Kingdom, the National Health Service maintains a database of healthcare plans [69], and The Universities and Colleges Admissions Service has information on higher education enrollments and university statistics [70].  
In China, the National Health Commission maintains a database of healthcare plans [71]. For educational enrollments, the Center for Student Services and Development is responsible for information about higher education enrollment, students' record and qualification management, and graduates' employment [72]. The Ministry of Health and Family Welfare maintains databases for public health programs like Ayushman Bharat in India. Enrollment data in higher education are maintained by universities and compiled by the Ministry of Education [73].  
Other important databases are related to the research area. The Lattes Platform, managed by the National Council for Scientific and Technological Development (CNPq) in Brazil, is a centralized database that profiles the academic and professional activities of researchers, students, and institutions in Brazil [74]. It includes a wide array of data types, such as academic qualifications, research projects, publications, patents, technical production, and event participation. Additionally, it records professional experience, awards, titles, and involvement in advisory and editorial activities. In addition, databases such as IEEE Xplore [75] and PubMed [76], among others, are other important resources for accessing a vast collection of scientific articles and conference papers. These platforms provide access to full-text research papers and include detailed metadata about the authors. These metadata encompass information such as co-authorship networks, institutional affiliations, and contact details like email addresses. Such databases facilitate a deeper understanding of collaborative research efforts by allowing users to explore the connections between researchers, their published works, and their associated institutions.  
Due to confidentiality issues, full access to the bases was not always possible in this category. However, the public description of attributes in most of the Brazilian presented databases, open data from the Lattes Platform [74], and metadata collected from the websites of government agencies of the countries analyzed made it possible to extract the entities, attributes, and relationships presented in Table 7.  
C. Taxes, Finances, Labor, and Employment  
These data are among the most important managed by governments. Payment of fees and taxes is commonly the main form of income for countries. In addition, the income tax declaration and the databases of people employed greatly assist governments in effectively collecting these fees and taxes. By the way, social services have two aspects: social security in retirement, and the second, more common in poorer countries, aims to help people with less income through income distribution policies.  
In Brazil, the Cadastro de Pessoas Fisicas (CPF) is the primary identifier for taxpayers, managed by the Customs of Brazil (Receita Federal do Brasil) [77]. This database includes biographic information about Brazilian citizens. In addition, the Brazilian customs is also responsible for the income tax declaration, an important source of information about assets owned by people, such as bank account balances, financial investments, real estate properties, vehicles, and income sources, among others. It is important to highlight that this information is also protected by confidentiality in most countries.  
Social security contributions and benefits are managed by the National Institute of Social Security, which tracks contributions and distributes benefits such as pensions and unemployment insurance [78]. Employment records, including employment history, data on employers, and positions held, are managed through the General Register of Employed and Unemployed (CAGED) system [79] and Annual Social Information Report (RAIS) [80].  
In the United States, the Internal Revenue Service manages the taxpayer registry, which includes detailed information on tax declarations and payments [81]. Social Security contributions and benefits are managed by the Social Security Administration [82], and employment records are managed by various state and federal agencies, with significant data collected through the unemployment insurance system and reported to the Bureau of Labor Statistics [83]. In Canada, the Canada Revenue Agency manages the taxpayer registry [84]. Social security contributions and benefits are managed by Employment and Social Development Canada through programs such as the Canada Pension Plan [85] and Employment Insurance [86]. Employment records are tracked through various federal and provincial employment programs.  
In France, the General Directorate of Public Finances manages the taxpayer registry [87]. Social security benefits are overseen by the National Old Age Insurance Fund and other social security agencies [88]. Employment records come from many different  
\begin{table}
\begin{tabular}{l l} \hline \hline
**Attributes** & **Entities and Relationships** \\ \hline \hline \multirow{2}{*}{_Person: unique\_id, name, name\_of\_mother, name\_of\_father, date\_of\_birth, birthplace, name\_of\_children, name\_of\_spouse. & _Person \(\xrightarrow{\text{IS\_AUTHOR}}\)_Paper_ \\  & Paper: doit, title, authors, authors\_affiliation, authors\_emials. & _Company \(\xrightarrow{\text{OFFER}}\)_Class_ \\  & ResearchGroup: title, id, members. & _Person \(\xrightarrow{\text{IS\_FATHER}}\)_Paper_ \\  & Class: name, university, class\_id, students. & _Person \(\xrightarrow{\text{IS\_MOTHER}}\)_Paper_ \\  & Company (University): name, company\_id, classes. & _Person \(\xrightarrow{\text{HAS}}\)_PhoneNumber_ \\  & Email: address. & _Person \(\xrightarrow{\text{HAS}}\)_Email_ \\  & PhoneNumber: country\_code, local\_code, number. & _Person \(\xrightarrow{\text{HAS}}\)_Address_ \\  & Address: street, number, complement. & _Address \(\xrightarrow{\text{HAS}}\)_ZipCode_ \\  & ZipCode: number, city, state, country. & _Person \(\xrightarrow{\text{IS\_CHILD}}\)_Paper_ \\  & _Person \(\xleftarrow{\xrightarrow{\text{IS\_MARED}}}\)_Paper_ \\ \hline \hline \end{tabular}
\end{table}
Table 7: Healthcare and educational data.  
sources, such as data derived from the Declaration Sociale Nominative, which have gradually replaced the former Declaration Annuuelle de Donnees Sociales, and the \"Systeme d'information sur les agents du service public\" [89]. In Germany, the Federal Central Tax Office (Bundeszentralamt fur Steuern) manages the taxpayer registry [90] and the German Pension Insurance (Deutsche Rentenversicherung) [91] and other social insurance agencies are responsible for social security contributions and benefits. Employment records are maintained by the Federal Employment Agency (Bundesagentur fur Arbeit) [92]. In the United Kingdom, HM Revenue and Customs (HMRC) manages the taxpayer registry [93], and the Department for Work and Pensions manages social security contributions and benefits [94]. HMRC is also responsible for providing employment records, including employment history [95].  
In China, the State Taxation Administration manages the taxpayer registry [96], and the Ministry of Human Resources and Social Security oversees social security contributions and benefits [97]. The same ministry manages employment records, including a comprehensive tracking of employment data. In India, the Income Tax Department manages the taxpayer registry [98], and the social security benefits are overseen by the Employees' Provident Fund Organisation and other agencies. The Ministry of Labour and Employment manages employment records through national employment schemes.  
As presented, tax and banking data and income tax declarations are generally protected by confidentiality and are only accessible to agencies directly responsible for storing the data. Due to their scope, these databases are among the most important because they allow the definition of relationships between people and assets. In any case, confidentiality can be broken in the case of legal charges against a person by the state. It is also important to highlight that a large part of the assets listed in the income tax declaration are also registered in the original databases with the bodies that control the ownership of the assets.  
The register of employed people not only allows us to have an idea of people's income but also helps to identify co-workers' relationships. Finally, social service data also help, among other things, to identify income and, sometimes, to identify family members related to beneficiaries.  
The entities, attributes, and relationships identified in this category of data are shown in Table 8.  
D. Judicial Process Data  
Many countries maintain databases to manage judicial processes and legal cases. These systems are essential for ensuring the rule of law, facilitating access to justice, and maintaining transparency and accountability in the legal system. Brazil has dozens of judicial process databases, one for each tribunal. These databases include detailed information on ongoing and concluded cases, such as case numbers, parties involved, legal representatives, case status, court decisions, and hearing schedules. They also track case filings, motions, and judicial rulings to ensure transparency and accessibility for all parties involved.  
In the United States, judicial processes are also tracked through various federal and state court systems. The Public Access to Court Electronic Records (PACER) service provides access to federal case information, including case numbers, parties involved, and legal representatives. State courts often have their own systems for managing and accessing case information, ensuring comprehensive tracking and transparency at all levels of the judiciary [99]. In Canada, judicial processes are handled by both federal and provincial courts [100]. Provincial court systems have their own databases to ensure comprehensive tracking and transparency in legal proceedings.  
In France, the Ministry of Justice manages the judicial processes database. The French judicial system maintains detailed records of cases. The Ministry of Justice provides through the open data of court decisions project access to all decisions made by the administrative courts (excluding specialized courts), the Court of Cassation, and the courts of appeal in civil, social, and commercial matters [101]. In Germany, individual courts manage judicial processes at the federal and state levels. The electronic legal communication system (Elektronischer Rechtsverkehr) facilitates the management of some cases' information, including case numbers and parties involved [102]. In the United Kingdom, judicial processes are tracked through His Majesty's Courts and Tribunals Service [103]. The system includes detailed information on cases. The Ministry of Justice oversees the overall administration, ensuring the transparency and accessibility of legal information.  
In China, the Supreme People's Court manages the judicial processes database through the China Judgments Online system. This database includes detailed information on cases and provides access to judgments and rulings from various levels of courts, promoting transparency and legal consistency [10 ]. In India, the eCourts Mission Mode Project envisages developing, installing, and implementing decision support systems in courts and automating the processes to provide information transparency to its stakeholders [105]. In addition, there is the National Judicial Data Grid, an online platform and database of orders, judgments, and case details created under the eCourts Project [106].  
Most countries have a computerized judicial monitoring system that allows people related to a given case to be linked and their role to be defined, such as lawyer, plaintiff, defendant, judge, etc. It is also possible to know the type of cause and, in the case of processes involving receipt of amounts, the total amount involved. The elements presented in Table 9 were mapped using the attributes found in these databases.  
\begin{table}
**Attributes** & **Entities and Relationships** \\ \hline \hline \end{tabular}