Evaluation of the Impact of State’s Administrative Efforts on Tax Potential Using Sugeno-Type Fuzzy Inference Method

  • Samir RustamovEmail author
  • Akif Musayev
  • Shahzada Madatova
Conference paper
Part of the Advances in Intelligent Systems and Computing book series (AISC, volume 896)


Evaluation of the impact of state’s administrative efforts on tax potential via Sugeno-type fuzzy inference method has been investigated in the article. For this purpose, input data of the model has been fuzzified on the base of expert knowledge via different membership functions, and the output function has been evaluated on the base of the determined rules. Effective model-specific parameters have been selected in order to calculate the output function. The results obtained by Sugeno-type fuzzy inference method have been compared with the results evaluated via the Mamdani-type fuzzy inference method.


Tax potential Sugeno-type fuzzy inference method Membership functions 


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Copyright information

© Springer Nature Switzerland AG 2019

Authors and Affiliations

  • Samir Rustamov
    • 1
    Email author
  • Akif Musayev
    • 2
    • 3
  • Shahzada Madatova
    • 4
  1. 1.ADA University, Institute of Control Systems of ANASBakuAzerbaijan
  2. 2.Institute of EconomicsANASBakuAzerbaijan
  3. 3.Near East UniversityNicosiaTurkey
  4. 4.Azerbaijan State University of Economics (UNEC)BakuAzerbaijan

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