Evaluation of the impact of the tax legislation reforms on the tax potential by fuzzy inference method
Date Issued
2016
Author(s)
Musayev, Akif
Madatova, Shahzada
Rustamov, Samir
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.
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.