This kind of test is also more business-oriented, because they focus on testing external, visible behaviors (so it’s kind of “BDD in code”). You don’t have to think about internal implementation details anymore. In most cases, you don’t even need mocks, it’s enough to use hand-written Test Doubles/Fakes/Stubs (e.g. an in-memory list that simulates a database, fake time provider, etc) (tests with Fakes are much cleaner).
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Modules are a fine way to split work among Software Developers. If modules are designed appropriately, people should be able to work in parallel without stepping on each other’s toes.
Then, one applies the tax formulas of the confederation and the canton in question to obtain the federal tax and the base cantonal tax.