COMPARISON OF TWO MULTIPLE ATTRIBUTE DECISION MAKING MODELS CASE: RANKING THE IRAN’S PROVINCES BASED ON THE FACTORS AFFECTING TAX CAPACITY

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MOOSAVI JAHROMI YEGANEH; ZAYER AYAT

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Journal: ECONOMIC RESEARCH REVIEW Year:2009 | Volume:- | Issue:4 (SUPPLEMENT) Page(s): 15-44

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Title

COMPARISON OF TWO MULTIPLE ATTRIBUTE DECISION MAKING MODELS CASE: RANKING THE IRAN’S PROVINCES BASED ON THE FACTORS AFFECTING TAX CAPACITY

Author(s)

MOOSAVI JAHROMI YEGANEH | ZAYER AYAT | Issue Writer Certificate

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Abstract

In this study, using the information of 22 economic and institutional factors affecting tax capacity across 30 Iran’s provinces, the performance of the two Multiple Attribute Decision Making Models (Topsis and Taxonomy) has been compared. For this purpose, two aggregate performances indexes were computed which indicate the effects of all 22 factors in a single index based on the two methods. Then all the provinces were ranked according to these two capacity indexes. At the final stage of the study the ranks of each provinces has been compared with their corresponding ranks derived based on the 1385 tax collection records. The results of the study show that two ranking methods (taxonomy and Topsis) differ slightly in final results in some provinces.

Cites

ANALYSIS OF FACTORS AFFECTING IRAN’S TAX PERFORMANCE USING PROVINCIAL PANEL DATA (2001-2009)

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APA: Copy

MOOSAVI JAHROMI, YEGANEH, & ZAYER, AYAT. (2009). COMPARISON OF TWO MULTIPLE ATTRIBUTE DECISION MAKING MODELS CASE: RANKING THE IRAN’S PROVINCES BASED ON THE FACTORS AFFECTING TAX CAPACITY. ECONOMIC RESEARCH REVIEW, -(4 (SUPPLEMENT)), 15-44. SID. https://sid.ir/paper/66993/en

Vancouver: Copy

MOOSAVI JAHROMI YEGANEH, ZAYER AYAT. COMPARISON OF TWO MULTIPLE ATTRIBUTE DECISION MAKING MODELS CASE: RANKING THE IRAN’S PROVINCES BASED ON THE FACTORS AFFECTING TAX CAPACITY. ECONOMIC RESEARCH REVIEW[Internet]. 2009;-(4 (SUPPLEMENT)):15-44. Available from: https://sid.ir/paper/66993/en

IEEE: Copy

YEGANEH MOOSAVI JAHROMI, and AYAT ZAYER, “COMPARISON OF TWO MULTIPLE ATTRIBUTE DECISION MAKING MODELS CASE: RANKING THE IRAN’S PROVINCES BASED ON THE FACTORS AFFECTING TAX CAPACITY,” ECONOMIC RESEARCH REVIEW, vol. -, no. 4 (SUPPLEMENT), pp. 15–44, 2009, [Online]. Available: https://sid.ir/paper/66993/en

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