The use of the iStar Framework for modeling tax compliance programs

This repository contains the research artifacts developed as part of the study titled <i>"Requirements Engineering in the Design of Tax Compliance Policies: An Empirical Study in a Manufacturing Industry."</i> The project investigates how organizational, functional, and non-functional requirements can be formally modeled to support the institutionalization of tax compliance policies.The methodological approach combines:A requirements elicitation process based on semi-structured interviews and adapted questionnaires;The use of iStar 2.0 for modeling strategic dependencies, goals, tasks, and actor interactions (AS-IS and TO-BE models);The application of the NFR Framework to classify and analyze systemic qualities such as traceability, auditability, and legal conformity;Validation through the Delphi technique, involving accounting professionals with experience in fiscal compliance.The repository includes:Interview protocols and survey instruments;iStar 2.0 diagrams and dependency tables;NFR mappings and compliance requirement tables;Intermediate versions and final TO-BE model;This material is intended to support further research on requirements-based modeling of governance policies, with potential applications in enterprise systems, digital compliance tools, and decision-support environments.