© Institute for Digitalization in Tax Law
Laws that are not formulated with sufficient precision, for example regulatory gaps contained in tax laws, have an impact on the suitability of law enforcement for digitization and automation. To address this problem, in their study prepared for the NEGZ (National E-Government Competence Center), the authors advocate mapping laws using human- and machine-understandable domain-specific languages (DSLs) and models.
To the extent that the legal legislative text can be clearly generated from the models with the DSLs contained therein, the study authors call for the models, rather than the generated legislative text, to be adopted as part of legislative processes. A bit more concrete: Models can be designed in such a way that they are easy to understand and come quite close to formulated legal texts. In this way, they can also be adopted, are generally comprehensible and, above all, unambiguous. The short study listed under NEGZ Reports No. 19 was published on the NEGZ website on June 23, 2021.
IDSt also deals with approaches to the digitizability of tax standards. The Expert Committee I of the same name, “Digitizability of Tax Standards” is responsible for creating a methodology that is applicable to all types of taxes and ensures that new as well as existing tax legal standards can be mapped in digital processes to the greatest possible extent and with the least possible effort. With an appropriate design of the tax standards, aligned with the characteristics of data processing, they can be implemented as logics in software solutions.
