Evaluation of tax administration effectiveness using brown-gibson model

Musayev A., Aliyev A., Musayeva A., QƏZƏNFƏRLİ M.

10th International Conference on Theory and Applications of Soft Computing, Computing with Words and Perceptions, ICSCCW 2019, Prague, Czech Republic, 27 - 28 August 2019, vol.1095 AISC, pp.221-228, (Full Text) identifier

  • Nəşrin Növü: Conference Paper / Full Text
  • Cild: 1095 AISC
  • Doi nömrəsi: 10.1007/978-3-030-35249-3_28
  • Çap olunduğu şəhər: Prague
  • Ölkə: Czech Republic
  • Səhifə sayı: pp.221-228
  • Açar sözlər: Brown-Gibson model, Effectiveness indicators of tax system, Fuzzy inference system, Multi-criteria decision-making problem, Tax administration, Tax system, Weighted sum model
  • Açıq Arxiv Kolleksiyası: Konfrans Materialı, Məqalə
  • Adres: Yox

Qısa məlumat

One of the factors that play an important role in the formation of an effective tax system is to increase the effectiveness of tax administration. This research is implemented on the assessment of tax “tax collection per a tax employee”, which is one of the characterized indicators of the administration efficiency. Evaluation is investigated as a multi-criteria decision-making problem using Delphi query method. As the survey results consist of both quantitative as well as qualitative indicators, this evaluation is conducted by 2 methods that have computing opportunity by taking into consideration these indicators: The weighted sum model and Brown-Gibson model.