Conception et implémentation d'estimateurs fiscaux pour les TPE belges au sein de la fiduciaire digitale Comptarama.

Abstract

The profession of chartered accountant has evolved rapidly in recent years, thanks to the advent of digital solutions. The role of the accountant is becoming that of an advisor. The accounting firm Comptarama has understood this and has bet on an innovative business model. They are determined to offer their clients, mainly very small businesses, quality advice at a fair price. In order to do so, they have opted for the use of new technologies, such as the digitalisation of the clients’ documents and the use of artificial intelligence for encoding. With this innovative approach, the company wishes to provide its accountants with high-performance tax estimation tools. At present, they do not have any. The purpose of this dissertation is to develop a single solution for simulating the remuneration of company directors and the advance tax payments of self-employed persons. Emphasis will be placed, on the one hand, on the estimation of social security contributions and, on the other hand, on the determination of taxes. The aim of the tool is to unify working methods, improve the accuracy of estimates and increase customer satisfaction. To achieve these objectives, the reflection will be based on an in-depth analysis of current estimation methods and a theoretical approach. Then, processes will be mapped to define the characteristics of the future tool. Finally, they will be transcribed into a functional calculator. This future tool, which will be available to employees, will then have to be made available to customers. A mobile application will connect the accountant to his client, like banking applications. The aim is for clients to be able to make estimates themselves in a simplified manner. They will be able to have their entire accounting situation at their fingertips.