An Evaluation of the Influence of Amendments to Azerbaijan’s Tax Legislation on Voluntary Compliance
12th International Conference on Theory and Application of Soft Computing, Computing with Words and Perception and Artificial Intelligence, CSCCW 2024, Budva, Montenegro, 26 - 27 August 2024, vol.1472 LNNS, pp.204-210, (Full Text)
- Publication Type: Conference Paper / Full Text
- Volume: 1472 LNNS
- Doi Number: 10.1007/978-3-031-94788-9_25
- City: Budva
- Country: Montenegro
- Page Numbers: pp.204-210
- Keywords: Defuzzification Methods, Fuzzy Logic, IF-THEN rules, Membership Functions, Tax legislation
- Open Archive Collection: Conference Paper
- Azerbaijan State University of Economics (UNEC) Affiliated: No
Abstract
Using the Mamdani Fuzzy Inference System (FIS) and the Matlab software package, we assess the set of tax law adjustments that were put into place to solve economic difficulties and lessen the negative consequences of the COVID-19 epidemic. The model in question consists of one output, 10 IF-THEN rules, and four inputs. Both taxpayers and impartial specialists in economics and taxation were engaged to guarantee accuracy. Their opinions were collected, cross-referenced, and analyzed at two tiers, forming the basis for the final evaluation.