software . 2021

A Modern Compiler for the French Tax Code - Artifact

Denis Merigoux; Raphaël Monat; Jonathan Protzenko;
Open Source
  • Published: 01 Jan 2021
  • Publisher: Zenodo
<p>In France, income tax is computed from taxpayers&rsquo; individual returns, using an algorithm that is authored, designed&nbsp;and maintained by the French Public Finances Directorate&nbsp;(DGFiP). This algorithm relies on a legacy custom language&nbsp;and compiler originally designed in 1990, which unlike French&nbsp;wine, did not age well with time. Owing to the shortcomings of the input language and the technical limitations of&nbsp;the compiler, the algorithm is proving harder and harder&nbsp;to maintain, relying on ad-hoc behaviors and workarounds&nbsp;to implement the most recent changes in tax law. Competence loss and aging code also mean that the syst...
ACM Computing Classification System: GeneralLiterature_MISCELLANEOUS
free text keywords: compiler, tax code, legal expert system
Funded by
Modular Open Platform for Static Analysis
  • Funder: European Commission (EC)
  • Project Code: 681393
  • Funding stream: H2020 | ERC | ERC-COG
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Software . 2021
Provider: Zenodo
Software . 2021
Provider: Zenodo
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