Functional Case Test Design to Optimize the Software Development in Italian Tax Processes (Part I): Methodology Definition

In Europe's general context of economic integration, the National States have preserved a few competences. Among them, the most important competence is taxation management, which has now become an important lever to stabilize the State's budget and to meet the economic parameters set by the European Agreements. From this perspective, it is crucial to identify a software development mode to reduce the time spent for the implementation/adjustment of the tax payment software application and, at the same time, to minimize the overall risk level. In software development, approximately 40% of time is spent in a series of testing activities: this stage of the development process is mostly placed at the end of the implementation activities. Consequently, since many testing activities have to be waived in order to meet the deadlines for software delivery, applications that are not entirely in compliance with the user's needs and/or entailing non-compliance are more likely to be introduced. This paper focuses on improving the testing process in tax procedures. The proposed method aims to improve the process, by introducing an integrated procedure based on Axiomatic Design. The approach developed will facilitate a reduction both in the testing preparation time and in performing the test cases. In this scenario, it will be possible to optimize the data compilation process, to verify the compliance within the technical specifications as provided by the Italian Revenue Agency, to identify possible critical scenarios with a proactive approach, and to avoid classes of non-conformities.