Applying case-based reasoning to knowledge representation of tributary decisions

The Brazilian federal taxes agency called Secretaria da Receita Federal (SRF) requires information systems so as to deal with the large amount of information generated by its public activities. Among these is comprehended the administrative judgment of taxpayer consults. One of the consequences of this judgment process is the possibility of different administrative decisions about the same topics all over the country. These decisions have to be pacified by a specific division at the Federal Capital. In some cases these decisions could have been avoided if the civil servant had accessed well-succeeded specific judgments before. So as to allow this access, this paper presents a Case-Based Reasoning model which goal is the retrieval and indexing of tax decisions. Despite its conception to deal with consult solutions dealing with a specific Social Security Contribution, its concepts can be adjusted to any taxes and decisions emitted by SRF.