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Evaluation of Tax Administration Effectiveness Using Brown-Gibson Model

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Book cover 10th International Conference on Theory and Application of Soft Computing, Computing with Words and Perceptions - ICSCCW-2019 (ICSCCW 2019)

Part of the book series: Advances in Intelligent Systems and Computing ((AISC,volume 1095))

Abstract

One of the factors that play an important role in the formation of an effective tax system is to increase the effectiveness of tax administration. This research is implemented on the assessment of tax “tax collection per a tax employee”, which is one of the characterized indicators of the administration efficiency. Evaluation is investigated as a multi-criteria decision-making problem using Delphi query method. As the survey results consist of both quantitative as well as qualitative indicators, this evaluation is conducted by 2 methods that have computing opportunity by taking into consideration these indicators: The weighted sum model and Brown-Gibson model.

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Author information

Authors and Affiliations

  1. The Azerbaijan University, J. Hajibeyli st., 71, AZ1007, Baku, Azerbaijan

    A. F. Musayev

  2. ANAS Institute of Information Technology, B. Vahabzadeh st., 9, AZ1141, Baku, Azerbaijan Republic

    A. G. Aliyev

  3. ANAS Institute of Control Systems, B. Vahabzadeh st., 9, AZ1141, Baku, Azerbaijan Republic

    A. A. Musayeva

  4. ANAS Institute of Economy, H. Javid ave., 115, AZ1143, Baku, Azerbaijan Republic

    M. Kh. Gazanfarli

Authors
  1. A. F. Musayev
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  2. A. G. Aliyev
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  3. A. A. Musayeva
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  4. M. Kh. Gazanfarli
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Corresponding author

Correspondence to A. F. Musayev .

Editor information

Editors and Affiliations

  1. Joint MBA Program, Azerbaijan State Oil and Industry University, Baku, Azerbaijan

    Rafik A. Aliev

  2. Polish Academy of Sciences, Systems Research Institute, Warsaw, Poland

    Janusz Kacprzyk

  3. Department of Electrical and Computer Engineering, University of Alberta, Edmonton, AB, Canada

    Witold Pedrycz

  4. Department of Electrical and Computer Engineering, University of Texas at San Antonio, San Antonio, TX, USA

    Mo Jamshidi

  5. Azerbaijan State Oil and Industry University, Baku, Azerbaijan

    Mustafa B. Babanli

  6. Department of Mechatronics, Near East University, Nicosia, Turkey

    Fahreddin M. Sadikoglu

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Musayev, A.F., Aliyev, A.G., Musayeva, A.A., Gazanfarli, M.K. (2020). Evaluation of Tax Administration Effectiveness Using Brown-Gibson Model. In: Aliev, R., Kacprzyk, J., Pedrycz, W., Jamshidi, M., Babanli, M., Sadikoglu, F. (eds) 10th International Conference on Theory and Application of Soft Computing, Computing with Words and Perceptions - ICSCCW-2019. ICSCCW 2019. Advances in Intelligent Systems and Computing, vol 1095. Springer, Cham. https://doi.org/10.1007/978-3-030-35249-3_28

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