A Framework for Taxation - Based Computer Decision Systems

This paper proposes a framework for integrating decision making systems, such as expert systems, and taxation. Such a framework can be important for resource allocation decisions in choosing expert system projects and can allow an analysis of the relationship between alternative expert sys­ tems, as well as providing a taxonomy of those systems. Such a framework is useful in planning future implementations and evaluating current and future systems. As noted in Gorry and Scott Morton [1971, p. 551,· "Without a framework to guide managementand systems planners, the system tends to serve the strongest manager or react to the greatest crisis. As a result, systems move from crisis to crisis, follOWing no clear path ... "