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)
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.