The use of the iStar Framework for modeling tax compliance programs
Modeling tax compliance programs is critical for organizations because they translate statutory obligations into organizational controls throughout the tax reporting lifecycle, requiring coordinated responsibilities, evidence generation, and data consistency across departments and third-party systems. Although traditional early requirements and process models are commonly used to model tax compliance programs, they are limited in capturing key dependencies among entities such as departments and outsourced systems. To address this gap, this study employs the iStar 2.0 framework as an alternative model to capture these dependencies. This framework enables focus on the representation of actors, goals, and dependencies rather than processes. A proof of concept was conducted in a real-world scenario where requirements were gathered through interviews and questionnaires, and validated using the Delphi technique. The empirical results demonstrate the viability of the iStar framework for modeling and matching compliance programs, highlighting responsibilities and quality attributes such as traceability and auditability. Therefore, the iStar 2.0 framework can be considered for modeling and enriching compliance programs.
Wed 13 MayDisplayed time zone: Eastern Time (US & Canada) change
15:00 - 16:30 | 2a Health Care & Socio-Technical SystemsCIbSE 2026 (Main Track) at Edificio 3, Aula 403 Chair(s): Enrique Moguel University of Extremadura | ||
15:00 15mResearch paper | Using Technology to Support Healthcare Access in the Northern Regions of Brazil -- A Telemedicine-based Approach (R&D PROJECT) CIbSE 2026 (Main Track) Rafael Chiavegatto FPFtech, Rodrigo Braga FPFtech, UELITON DE SOUSA RODRIGUES FPFtech, Ricardo Moura FPFtech, Evaldo Santos FPFtech, Willon Ferreira FPFtech, Eriky Rodrigues UFAM - Federal University of Amazonas Brazil | ||
15:15 15mResearch paper | DELFOS Project (R&D PROJECT) CIbSE 2026 (Main Track) Leticia Morales Trujillo Universidad de Sevilla, Nicolás Sánchez Gómez Universidad de Sevilla, María Dolores Acuña Garrido Universidad de Sevilla, Julián Alberto García García Universidad de Sevilla, David Lizcano Casas Universidad a Distancia de Madrid | ||
15:30 15mResearch paper | MATIIGEN: Model-Driven Software Engineering Meets Precision Medicine for Improving Woman Healthcare (R&D PROJECT) CIbSE 2026 (Main Track) Ana Perez Universitat Politecnica de Valencia, Mireia Costa Universitat Politecnica de Valencia, Alberto García Simón Universitat Politecnica de Valencia, Giovanni Giachetti Universitat Politècnica de València | ||
15:45 15mResearch paper | GRAICE-DELFOS: Towards a GenAI-Powered Framework for Continuous Cybersecurity and Safety Compliance in High-Risk Healthcare AI Systems (R&D PROJECT) CIbSE 2026 (Main Track) María Dolores Acuña Garrido Universidad de Sevilla, Ivo Häring Fraunhofer EMI, Freiburg (Germany), Leticia Morales Trujillo Universidad de Sevilla, María José Escalona University of Seville, David Lizcano Casas Universidad a Distancia de Madrid | ||
16:30 30mFull-paper | The use of the iStar Framework for modeling tax compliance programs CIbSE 2026 (Main Track) Jefferson Rodrigo Speck Universidade Estadual do Oeste do Paraná - Unioeste, Sidgley Camargo de Andrade Universidade Tecnológica Federal do Paraná — UTFPR, Victor Francisco Araya Santander Universidade Estadual do Oeste do Paraná (UNIOESTE), Fabiane Sobar Faculdade Donaduzzi | ||