Fuzzy Modeling of the Relationship Between Tax Administration Efficiency and Tax Obligations Fulfillment

Musayev A., QƏZƏNFƏRLİ M.

11th International Conference on Theory and Applications Soft Computing, Computing with Words and Perceptions and Artificial Intelligence, ICSCCW 2021, Antalya, Turkey, 23 - 24 August 2021, vol.362 LNNS, pp.278-285, (Full Text) identifier

  • Nəşrin Növü: Conference Paper / Full Text
  • Cild: 362 LNNS
  • Doi nömrəsi: 10.1007/978-3-030-92127-9_39
  • Çap olunduğu şəhər: Antalya
  • Ölkə: Turkey
  • Səhifə sayı: pp.278-285
  • Açar sözlər: Efficiency level, Fulfillment of tax obligations, Fuzzy inference system, Tax administration
  • Açıq Arxiv Kolleksiyası: Konfrans Materialı, Məqalə
  • Adres: Yox

Qısa məlumat

One of the essential factors that can indicate the effective functioning mechanism of tax administration is the realization level of tax compliance and liabilities by taxpayers. This paper focuses on developing a model to evaluate fulfillment level of tax obligations by using fuzzy inference system, as well as to define interrelationship between tax obligations and tax administration. Proposed approach has been used to estimate realization level of tax obligations in Azerbaijan based on the accurate data in 2020. Unfortunately, the result is unsatisfactory (0.51), however high fulfillment level can be achieved by strengthening of tax administration activity (increasing the both quantity and quality of administrative measures).