Automated Tax Calculation Smart Contract

A comprehensive Clarity smart contract for automated tax calculation and management on the Stacks blockchain. This contract implements a progressive tax system with multiple brackets, taxpayer management, and secure payment processing.

Features

Core Functionality

• Progressive Tax System: 5-tier tax bracket system with rates from 10% to 35%
• Taxpayer Registration: Secure registration and management of taxpayers
• Income Tracking: Add and track income for tax calculations
• Automated Tax Calculation: Calculate taxes based on progressive brackets
• Payment Processing: Process tax payments with history tracking
• Administrative Controls: Owner-only functions for contract management

Security Features

• Authorization System: Multi-level access control (owner, authorized calculators)
• Input Validation: Comprehensive validation to prevent invalid data
• Emergency Controls: Contract pause functionality for security
• Principal Validation: Prevents zero-address and invalid principal usage

Tax Brackets

Bracket	Income Range	Tax Rate
1	$0 - $50,000	10%
2	$50,001 - $100,000	15%
3	$100,001 - $250,000	22%
4	$250,001 - $500,000	28%
5	$500,001+	35%

Contract Structure

Constants

• CONTRACT_OWNER: The deployer of the contract
• Error codes (ERR_UNAUTHORIZED, ERR_INVALID_AMOUNT, etc.)

Data Variables

• contract-active: Contract operational status
• default-tax-rate: Default tax rate (15%)
• tax-period: Tax calculation period (365 days)
• total-tax-collected: Total taxes collected

Data Maps

• taxpayers: Stores taxpayer information and tax data
• tax-brackets: Defines progressive tax brackets
• payment-history: Records all tax payments
• authorized-calculators: Manages authorized calculator principals

Public Functions

Taxpayer Management

(register-taxpayer (taxpayer principal))