Mathematical Modeling of Fiscal Innovations Based on the Interdisciplinary Synthesis of Fuzzy Logic and Automata Theory


Abbasov A., Streltsova E., Borodin A., Yakovenko I., Bogomyagkov A.

Azerbaijan Journal of Mathematics, vol.12, no.2, pp.3-29, 2022 (ESCI, Scopus) identifier

  • Nəşrin Növü: Article / Article
  • Cild: 12 Say: 2
  • Nəşr tarixi: 2022
  • jurnalın adı: Azerbaijan Journal of Mathematics
  • Jurnalın baxıldığı indekslər: Emerging Sources Citation Index (ESCI), Scopus, Academic Search Premier, zbMATH
  • Səhifə sayı: pp.3-29
  • Açar sözlər: budget decentralization, financial innovations, fuzzy automaton, mathematical models
  • Açıq Arxiv Kolleksiyası: Məqalə
  • Adres: Yox

Qısa məlumat

Currently, the subject of acute discussion in the scientific community is the self-development of administrative-territorial entities and increasing their financial independence. In this regard, the problems of budget decentralization as an engine of economic development, as well as related issues of applying mathematical tools for modeling decision support in this area are updated. Budget decentralization is considered in this article as an institutional financial innovation, the dominant factor of which is the ratio between ”soft” and ”hard” budget constraints. To implement the strategy of ”hard” budget constraints implemented in the process of performing the stimulating function of inter-budget regulation, the article suggests the use of economic and mathematical tools as a model innovation. The article offers economic and mathematical models representing fuzzy automata, developed through the application of the interdisciplinary synthesis of the theory of stochastic automata and fuzzy logic. The convergence of the mathematical devices of these theories allowed us to form an intellectual approach for the construction of abstract mathematical objects that have the properties of learning rational behavior in the process of decision-making and adaptation to environmental changes. To confirm these properties, we present a proof of the theorems on the asymptotic optimality of the constructed models. The functioning of economic and mathematical models is detailed through their integration into technological financial innovation in their interaction with the database.