REVIEW AND ASSESS THE EFFICIENCY OF THE TAX SYSTEM IN DEVELOPMENT PROGRAMS (FUZZY APPROACH)

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JALAVAND VAHID; SHAHIKI TASH MOHAMMAD NABI

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Journal: Financial Economics Year:2013 | Volume:7 | Issue:24 Page(s): 9-35

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Information Journal Paper

Title

REVIEW AND ASSESS THE EFFICIENCY OF THE TAX SYSTEM IN DEVELOPMENT PROGRAMS (FUZZY APPROACH)

Author(s)

JALAVAND VAHID | SHAHIKI TASH MOHAMMAD NABI | Issue Writer Certificate

Keywords

TAX SYSTEMSQ3

FUZZY LOGICQ2

TAX REVENUESQ2

THE CENTROID METHODQ2

Abstract

The obligations of the state towards economic growth, price stability, increased employment, equitable distribution of income, government spending has faced with rising The government is forced to act through a variety of financing them. In this regard the tax as one of the main ways of financing has always been the case. The present study evaluated computed using the tax system and the systems engineering approach to FUZZY LOGIC modeling and eventually indicator was derived. This study uses FUZZY LOGIC and the share of total income TAX REVENUES in public administration, The share of government spending and TAX REVENUES, the coverage ratio of TAX REVENUES to GDP In the upper part of the explanation of the tax system has been recognized and established economic base, rules based on expert opinions. Research findings show that the average efficiency of the tax system over the years (1357-87) centroid method, which is 0.55 times the average level was rather large The highest level of efficiency in the tax system (1377-79), respectively.

Cites

THE POSSIBILITY OF REPLACING OIL REVENUES BY TAX REVENUES (CASE STUDY: IRAN)

References

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APA: Copy

JALAVAND, VAHID, & SHAHIKI TASH, MOHAMMAD NABI. (2013). REVIEW AND ASSESS THE EFFICIENCY OF THE TAX SYSTEM IN DEVELOPMENT PROGRAMS (FUZZY APPROACH). JOURNAL OF FINANCIAL ECONOMICS (FINANCIAL ECONOMICS AND DEVELOPMENT), 7(24), 9-35. SID. https://sid.ir/paper/229134/en

Vancouver: Copy

JALAVAND VAHID, SHAHIKI TASH MOHAMMAD NABI. REVIEW AND ASSESS THE EFFICIENCY OF THE TAX SYSTEM IN DEVELOPMENT PROGRAMS (FUZZY APPROACH). JOURNAL OF FINANCIAL ECONOMICS (FINANCIAL ECONOMICS AND DEVELOPMENT)[Internet]. 2013;7(24):9-35. Available from: https://sid.ir/paper/229134/en

IEEE: Copy

VAHID JALAVAND, and MOHAMMAD NABI SHAHIKI TASH, “REVIEW AND ASSESS THE EFFICIENCY OF THE TAX SYSTEM IN DEVELOPMENT PROGRAMS (FUZZY APPROACH),” JOURNAL OF FINANCIAL ECONOMICS (FINANCIAL ECONOMICS AND DEVELOPMENT), vol. 7, no. 24, pp. 9–35, 2013, [Online]. Available: https://sid.ir/paper/229134/en

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