1. It would not, the tax law remains the spec.
2. France does provide an executable encoding of the tax code, TFA is literally a compiler for that.
3. France started to do so circa 2016 (https://joinup.ec.europa.eu/collection/egovernment/document/...) after losing a FOIA-type case, though feelers had already been sent as a governmental agency (CAS) is at the root of OpenFisca (https://openfisca.org/), and by then the prime minister's data sharing and coordination office (etalab) had started using and contributing to it (https://openfisca.org/doc/manifest-history.html)
4. You can use OpenFisca to encode your own country's tax law, or lobby for your country to encode its tax law there (https://openfisca.org/en/packages/).