Abstract
Two approaches to assessing the impact of changes in legislation on the tax potential of the country, implemented on the base of the weighted coefficients of influence factors, and verbal model based fuzzy inference are considered. On arbitrary examples of legislative initiatives, a comparative analysis of the results obtained with the application of both methods was carried out.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
References
Zadeh, L.A.: The concept of a linguistic variable and its application to approximate reasoning. Inf. Sci. 8(3), 199–249 (1965)
Filatova, E.A.: Analysis of factors affecting the volume of the region tax potential. Bull. Econ. Law Sociol. 1, 112–116 (2013). (in Russian)
Lin, A.S., Wu, W.: Statistical Tools for Measuring Agreement. Springer, New York (2012). https://doi.org/10.1007/978-1-4614-0562-7
Rzayev, R.R.: Analytical Support for Decision-Making in Organizational Systems. Palmerium Academic Publishing, Saarbruchen (2016). (in Russian)
Acknowledgement
The authors consider necessary to express their appreciation to Professor R.R. Rzayev for the help that he rendered during the process of writing and preparing this article.
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2019 Springer Nature Switzerland AG
About this paper
Cite this paper
Akbarov, R., Aghamaliyev, M., Garibli, E. (2019). Fuzzy Set-Theory Analysis of Deregulations Effects on the National Taxable Capacity. In: Aliev, R., Kacprzyk, J., Pedrycz, W., Jamshidi, M., Sadikoglu, F. (eds) 13th International Conference on Theory and Application of Fuzzy Systems and Soft Computing — ICAFS-2018. ICAFS 2018. Advances in Intelligent Systems and Computing, vol 896. Springer, Cham. https://doi.org/10.1007/978-3-030-04164-9_71
Download citation
DOI: https://doi.org/10.1007/978-3-030-04164-9_71
Published:
Publisher Name: Springer, Cham
Print ISBN: 978-3-030-04163-2
Online ISBN: 978-3-030-04164-9
eBook Packages: Intelligent Technologies and RoboticsIntelligent Technologies and Robotics (R0)