SMART (Monitoring System and Tributes and Income Analysis) and its application allows analysis and monitoring of significant data present in the informative system of the taxation system for all the individuals holders of a fiscal code (registered in the tributary registry archive). They allow to obtain synthetic cards that correlate information coming from different sections of the taxation system and contain synthetic fiscal data regarding the registry, annual fiscal declarations, collection of tributes and contributes, registered movable property, employees, registry of buildings, assessments, consumption (electricity, water, telephone, gas) and professional register.