software . 2021

A Modern Compiler for the French Tax Code - Artifact

Name: A Modern Compiler for the French Tax Code - Artifact
Keywords: compiler, tax code, legal expert system

Denis Merigoux; Raphaël Monat; Jonathan Protzenko;

Open Source

Published: 01 Jan 2021

Publisher: Zenodo

Summary

Abstract

<p>In France, income tax is computed from taxpayers’ individual returns, using an algorithm that is authored, designed and maintained by the French Public Finances Directorate (DGFiP). This algorithm relies on a legacy custom language and compiler originally designed in 1990, which unlike French wine, did not age well with time. Owing to the shortcomings of the input language and the technical limitations of the compiler, the algorithm is proving harder and harder to maintain, relying on ad-hoc behaviors and workarounds to implement the most recent changes in tax law. Competence loss and aging code also mean that the syst...

Persistent Identifiers

doi: 10.5281/zenodo.4415608 , 10.5281/zenodo.4456774

Subjects

ACM Computing Classification System: GeneralLiterature_MISCELLANEOUS

free text keywords: compiler, tax code, legal expert system

Funded by

EC| MOPSA