Expert Systems in Taxation.
本文分析了专家系统在税务领域的定义、当前应用，评估其在规划、法律研究、教育和学术研究四个领域的潜在用途，并讨论了开发中的障碍。
Abstract This article analyzes the use of expert systems in taxation. First, a definition of expert systems is presented along with a review of current applications in taxation. Second, the potential usefulness of expert systems in four areas of taxation is evaluated: (1) planning, (2) legal research, (3) education, and (4) academic research. Criteria for identifying decision tasks appropriate for expert system development are introduced along with a discussion of potential applications of expert systems. Finally, a number of issues that may hinder the successful development of expert systems in taxation are presented.