Evaluation of the impact of the tax legislation reforms on the tax  potential by fuzzy inference method

dc.contributor.author	Musayev, Akif
dc.contributor.author	Madatova, Shahzada
dc.contributor.author	Rustamov, Samir
dc.date.accessioned	2022-05-12T10:11:35Z
dc.date.available	2022-05-12T10:11:35Z
dc.date.issued	2016
dc.identifier.uri	http://hdl.handle.net/20.500.12181/376
dc.description.abstract	In the paper the Mamdani-Type Fuzzy inference method is applied for the expert evaluation of the impact of the tax legislation reforms on the tax potential. The model being investigated includes 4 inputs, 8 IF-THEN rules and a single-output. Triangle, trapezoid, Gaussian and Bell-shaped membership functions are used for the fuzzification of input data and output of the system is evaluated by Gaussian curve membership function. For the investigated year the laws made reforms in the Azerbaijan tax legislation are classified and evaluated on the base of fuzzy inference system.	en_US
dc.language.iso	en	en_US
dc.publisher	Elsevier	en_US
dc.rights	Attribution-NonCommercial-NoDerivs 3.0 United States	*
dc.rights.uri	http://creativecommons.org/licenses/by-nc-nd/3.0/us/	*
dc.subject.lcsh	Tax legislation.	en
dc.subject.lcsh	Mamdani-type fuzzy approach.	en
dc.subject.lcsh	Defuzzification methods.	en
dc.title	Evaluation of the impact of the tax legislation reforms on the tax potential by fuzzy inference method	en_US
dc.type	Article	en_US