الفهرس 
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Abstract
The aim of this thesis is to show how the web contents are well defined by semantic web technologies and then to build a smart web application to deal with this new form of data and to solve the problem of heterogeneous data integration in the Egyptian Tax Authority; because the lack of applications that serve this purpose. This thesis presented a semantic integrated layered architecture to be applied in the Central Management of Computers (IT-Mansoura Branch). The system architecture and all components of the system are presented and the processes of each components and how they cooperate with each other to accomplish the mission of the system are illustrated. The main goal of this semantic web application is to help in gathering information from different resources based on the semantic web technologies. The heart of this application is MP-Onto; which is the ontology that will be used by different sites to publish their data in the form of RDF linked data. As most of data in the Egyptian Tax Authority are stored in relational databases, The process of mapping data stored in the relational databases to linked data are presented in this theses.