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Fuzzy Set-Theory Analysis of Deregulations Effects on the National Taxable Capacity

  • Rovshan AkbarovEmail author
  • Musa Aghamaliyev
  • Emin Garibli
Conference paper
Part of the Advances in Intelligent Systems and Computing book series (AISC, volume 896)

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.

Keywords

Legislative initiative Taxable capacity Fuzzy set 

Notes

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.

References

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    Filatova, E.A.: Analysis of factors affecting the volume of the region tax potential. Bull. Econ. Law Sociol. 1, 112–116 (2013). (in Russian)Google Scholar
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    Lin, A.S., Wu, W.: Statistical Tools for Measuring Agreement. Springer, New York (2012).  https://doi.org/10.1007/978-1-4614-0562-7CrossRefzbMATHGoogle Scholar
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    Rzayev, R.R.: Analytical Support for Decision-Making in Organizational Systems. Palmerium Academic Publishing, Saarbruchen (2016). (in Russian)Google Scholar

Copyright information

© Springer Nature Switzerland AG 2019

Authors and Affiliations

  • Rovshan Akbarov
    • 1
    Email author
  • Musa Aghamaliyev
    • 2
  • Emin Garibli
    • 1
  1. 1.Azerbaijan State University of EconomicsBakuAzerbaijan
  2. 2.Baku Eurasian UniversityBakuAzerbaijan

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