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Applying Fuzzy Logic for the Digital Economy and Society pp 47–72Cite as

A Fuzzy-Based Discounts Recommender System for Public Tax Payment

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Part of the book series: Fuzzy Management Methods ((FMM))

Abstract

Governmental institutions around the world need funding to keep and raise their social and financial programs. One of the main incomes of different national and local governments is based on taxation. Increasing the income through tax payers has been and remains a challenge for government institutions. On the other hand, recommender systems (RSs) have presented evidence of successful results to improve business revenues in the field of eCommerce. This research presents a fuzzy-based recommender system model and its preliminary outcomes applied to a dataset from the Municipality of Quito to advise citizens on their payments behaviour. The proposed model shows some insights in the use of RSs to increase citizens’ awareness over tax payments and therefore enhance governmental institutions’ incomes. At the end of this chapter, preliminary results of the system developed are presented.

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Notes

  1. 1.

    SRI: http://www.sri.gob.ec/web/guest/estadisticas-generales-de-recaudacion.

  2. 2.

    SENAE: https://www.aduana.gob.ec/.

  3. 3.

    PAM: http://pam.quito.gob.ec.

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Acknowledgements

Authors would like to thank the members of Information System Research Group (http://diuf.unifr.ch/is/) at the University of Fribourg for contributing with valuable thoughts and comments. We specially thank Prof. Dr. Andreas Meier for his support and collaboration.

Author information

Authors and Affiliations

  1. Universidad Técnica de Manabí (UTM), Portoviejo, Ecuador

    Jaime Meza

  2. University of Fribourg, Fribourg, Switzerland

    Luis Terán

  3. Universidad de las Fuerzas Armadas ESPE, Sangolquí, Ecuador

    Luis Terán

  4. Municipality of District of Quito (MDMQ), Quito, Ecuador

    Martha Tomalá

Authors
  1. Jaime Meza
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  2. Luis Terán
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  3. Martha Tomalá
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Editor information

Editors and Affiliations

  1. Department of Informatics, University of Fribourg, Fribourg, Switzerland

    Andreas Meier

  2. Human-IST Institute, University of Fribourg, Fribourg, Switzerland

    Edy Portmann

  3. Department of Computer Science, Universidad de las Fuerzas Armadas (ESPE), Sangolquí, Ecuador

    Luis Terán

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Meza, J., Terán, L., Tomalá, M. (2019). A Fuzzy-Based Discounts Recommender System for Public Tax Payment. In: Meier, A., Portmann, E., Terán, L. (eds) Applying Fuzzy Logic for the Digital Economy and Society. Fuzzy Management Methods. Springer, Cham. https://doi.org/10.1007/978-3-030-03368-2_3

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