Model-Based Simulation of Legal Requirements: Experience from Tax Policy Simulation
| Autor: | Lionel C. Briand, Ghanem Soltana, Mehrdad Sabetzadeh |
|---|---|
| Přispěvatelé: | Fonds National de la Recherche - FnR [sponsor], CTIE [sponsor], Interdisciplinary Centre for Security, Reliability and Trust (SnT) > Software Verification and Validation Lab (SVV Lab) [research center] |
| Rok vydání: | 2016 |
| Předmět: |
Computer science [C05] [Engineering
computing & technology] Tax policy Engineering Requirements engineering business.industry Management science Modeling ComputingMilieux_LEGALASPECTSOFCOMPUTING 020207 software engineering 02 engineering and technology Sciences informatiques [C05] [Ingénierie informatique & technologie] Legal Requirements Software Risk analysis (engineering) Income tax 0202 electrical engineering electronic engineering information engineering Added value 020201 artificial intelligence & image processing Software system business Requirements analysis Tax law Simulation |
| Zdroj: | RE 24th IEEE International Conference on Requirements Engineering (RE'16) (pp. 303-312). IEEE (2016). |
| DOI: | 10.1109/re.2016.11 |
| Popis: | Using models for expressing legal requirements is now commonplace in Requirements Engineering. Models of legal requirements, on the one hand, facilitate communication between software engineers and legal experts, and on the other hand, provide a basis for systematic and automated analysis. The most prevalent application of legal requirements models is for checking the compliance of software systems with laws and regulations. In this experience paper, we explore a complementary application of legal requirements models, namely simulation. We observe that, in domains such as taxation, the same models that underlie legal compliance analysis bring important added value by enabling simulation. Concretely, this paper reports on the model-based simulation of selected legal requirements (policies) derived from Luxembourg’s Income Tax Law. The simulation scenario considered in the paper is aimed at analyzing the impact of a current tax law reform proposal in Luxembourg. We describe our approach for simulation along with empirical results demonstrating the feasibility and accuracy of the approach. We further present lessons learned from the experience. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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