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- W2529385024 abstract "Abstract In recent years the Italian tax system has been affected by significant changes. Important legislative reforms have revolutionized the relationship between citizens and public administration. These changes tried to simplify the relationship between citizens and public administration, reducing the burden of bureaucracy on the lives of citizens and businesses. To simplify the completion of income statement taxpayers, the Italian Revenue Agency started to use precompiled statement from 2015. However, many manual actions are still necessary to correct or complete the statement. This paper focuses on the improvement of compilation and control of income certifications in order to reduce non-compliance poured into precompiled statements. The proposed method aims to improve the process by introducing a robust procedure based on Axiomatic Design that is able to quantify the information content of a software project by measuring the information content through the Function Point technique. The developed approach will be able to prevent the generation of non-compliances. In this way, to identify possible critical situations in a proactive way and to avoid classes of non-conformities, it will be possible to optimize the data compilation process to verify compliance with the technical specifications of the Italian Revenue Agency. The goal of the proposed approach is to simplify the collection of fiscal data and create a clearer path for taxpayers." @default.
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- W2529385024 date "2016-01-01" @default.
- W2529385024 modified "2023-10-15" @default.
- W2529385024 title "Improvement of the Compilation Process of the Italian Income Certifications: A Methodology Based on the Evaluation of the Information Content (Part 1)" @default.
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- W2529385024 doi "https://doi.org/10.1016/j.procir.2016.04.206" @default.
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