Abstract

Around the world, private and public organizations use software called legal expert systems to compute taxes. This software must comply with the laws they are designed to implement. As such, a bug or an error in a program that leads to tax miscalculations can have heavy legal and democratic consequences. However, increasing evidence suggests that some legal expert systems may not comply with the law. Moreover, traditional software development processes mean that legal expert systems are difficult to adapt to the continuous flow of new legislation. To prevent further software decay and to reconcile these systems with the growing demand for algorithmic transparency, we argue that there is a need for a new development process for legal expert systems. This new system must be built to comply with the law, in particular the GDPR. It must also respect democratic transparency. For these reasons, we present a solution built by lawyers and computer scientists: C atala, a new programming language coupled with a pair programming development process.