Evaluation of the impact of the changing the term of tax liability performance on tax receipts by minmax composition method


Musayeva A., Musayev T., QƏZƏNFƏRLİ M.

13th International Conference on Application of Fuzzy Systems and Soft Computing, ICAFS 2018, Warszawa, Poland, 27 - 28 August 2018, vol.896, pp.378-385, (Full Text) identifier

  • Nəşrin Növü: Conference Paper / Full Text
  • Cild: 896
  • Doi nömrəsi: 10.1007/978-3-030-04164-9_50
  • Çap olunduğu şəhər: Warszawa
  • Ölkə: Poland
  • Səhifə sayı: pp.378-385
  • Açar sözlər: Decision-making, Fuzzy sets, Multi-criteria selection, Tax liability, Tax policy
  • Açıq Arxiv Kolleksiyası: Konfrans Materialı, Məqalə
  • Adres: Yox

Qısa məlumat

This paper investigates the application of methods that enable the selection of the most suitable one of the many possible options based on the theory of fuzzy logic in the process of changing tax obligation period. Applied methods analyze factors reflecting the activities of tax authorities or taxpayers in uncertainty, choosing the most appropriate decision to reduce the loss of state budget and the risks.