Improvement of the compilation process of the Italian income certifications: an application on the tax model of the year 2016 (Part 2)

In this second part, the essay focuses on a real case about the functional decomposition of the application, already dealt in Part 1. The real case described here is about the system design process for the 2016 tax return certification compilation. The input elements of this functional decomposition process are the compilation instructions, the project constraints and the clusters of nonconformity. The proposed method enables to select, on each analysis level, the robust decomposition among the possible substantial decompositions, such as the configuration with the minimum data content. The measure of the system's data content was determined using the technique of function point. The aim is to provide software designers with a robust logical design of the system, in order to respect the fiscal deadlines, satisfying the user's requirements and guarantee a solution of the problems in the operating environment. The proposed application has a strong pro-active value, as it leads to the development of ad hoc solutions, avoiding the implementation of unnecessary data entry that does not provide any benefit neither for the taxpayer, nor to the withholding agent. This approach also allows having the necessary technical documentation at hand, to plan and monitor the implementation of the time of action, thus facilitating the system adaptation in the years to come. (C) 2016 Published by Elsevier B.V.