A TALE OF TWO SYSTEMS: TAXATION APPLICATIONS OF EXPERT SYSTEMS

摘要

While taxation law and practice in Australia has been keen to adopt technology, there has been little development of taxation expert systems. Taxation expert systems must be capable of legal reasoning in a similar way to other legal expert systems. Because of the sources of law being statute and common law, the most adaptable modelling tools for legal expert systems are rule based and case based models. In taxation an additional source for rules is tax rulings. This paper reviews two areas for application for tax expert systems. A rule based prototype expert system has been developed to determine taxpayer residence. A case based system is in the initial stages of development to determine the deductibility of work related expenses. The paper examines difficulties in development of tax expert systems.