Tax-based Expert Systems: a First Principles Approach
نویسنده
چکیده
Expert systems research recently has focused on the importance of theory-based "first principles." The term first principles refers to un derstanding the structure and function of problem solving. To date, research in tax-based expert systems has focused on developing pro totypes of observed empirical relationships or models of the tax law. This paper focuses on applying first principles to expert systems in taxation based on an expert systems paradigm. Those first principles are used to elicit some of the major research issues faced in developing expert systems in taxation. Research in tax-based expert systems is examined to determine the extent to which some of these issues have been previously addressed.
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تاریخ انتشار 2009