Executive decision systems in financial management have traditionally relied on quantitative financial data, standardized performance metrics, and retrospective reporting structures. While these tools provide numerical discipline, they increasingly fail to capture the interpretive complexity of modern fiscal environments. As tax regimes evolve toward principle-based regulation and contextual enforcement, decision quality depends not only on financial data accuracy but on the capacity to interpret tax logic as an active determinant of strategic feasibility. This shift necessitates a reconceptualization of how executive decision systems are designed and operated. This article introduces fiscal intelligence as a critical capability that integrates tax logic into executive decision systems. Fiscal intelligence is defined as the managerial capacity to interpret taxation strategically, anticipate regulatory interpretation, and embed fiscal reasoning into financial management models. Rather than treating tax considerations as downstream adjustments, the study positions tax logic as an interpretive layer that shapes how decisions are framed, evaluated, and legitimized at the executive level. Through a conceptual and analytical approach, the article examines the limitations of traditional financial management models and proposes a tax-integrated perspective on executive decision architectures. By linking fiscal intelligence to governance design, control mechanisms, and leadership judgment, the study contributes to finance and management literature by demonstrating how executive decision systems can be redesigned to operate effectively under fiscal ambiguity. This perspective reframes financial management as an interpretive and design-oriented discipline rather than a purely accounting-driven function.
Mert Vardal (Sat,) studied this question.