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Rating Tax System Using Fuzzy Multi-Criteria Decision Making
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Reza Mohseni *   , Mostafa Shokri |
| Shahid Beheshti University , mohseni.re@gmail.com |
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Abstract: (7030 Views) |
| Taxes, are healthiest source of funds for infrastructure investments and an important stimulus for economic growth and development. Revenues of local government’s substantially relate to the power and efficiency of the tax system Since the tax value of tax system over time, spontaneously changes in the passage of time, tax reforms and regime changes are always necessary. Using of fuzzy sets in decision problems is one of the most important applications of this theory in comparison to classical set theory. The reason is that decision making problems considerably relate to human mind and knowledge. Therefore, in this paper, the fuzzy logic is used for ranking the tax systems. The findings indicate that VAT systemic substantially more favorable than import tax, Property taxes, Income Taxes sale and consumption taxes further, the import tax , Income tax, Taxes on consumption and sale And property taxes are respectively in the next levels. |
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| Keywords: Taxes, Tax System, Fuzzy Decision, Efficiency of the Tax System, Fuzzy Logic. |
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Full-Text [PDF 253 kb]
(3105 Downloads)
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Type of Study: Research |
Subject:
Special
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