ESTIMATION OF TAXABLE CAPACITY BY USING NUERAL NETWORK IN IRAN

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FALAHATI ALI; ABBASPOOR SAHAR; NAZIFI NAEENI MINOO

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Journal: JOURNAL OF TAX RESEARCH Year:2010 | Volume:NEW SERIES - 18 | Issue:8 (56) Page(s): 103-123

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Title

ESTIMATION OF TAXABLE CAPACITY BY USING NUERAL NETWORK IN IRAN

Author(s)

FALAHATI ALI | ABBASPOOR SAHAR | NAZIFI NAEENI MINOO | Issue Writer Certificate

Keywords

TAXABLE CAPACITYQ2

TAX RATIOQ2

GROSS DOMESTIC PRODUCT (GDP)Q2

DUMMY VARIABLEQ3

NUERAL NETWORKQ2

Abstract

Taxable capacity is an economic capacity of a given country, the extent to which taxpayers can tolerate the burden of all types of taxes (i.e. the degree to which taxes could be paid). Taxable capacity is difficult to estimate. The related important issue is to review how tax revenue as a part of state revenue is increased. To achieve this objective, a precise estimation and recognition of current resources are necessary. Appropriate criteria for calculating taxable capacity is the tax bases of the different economic sectors, so value added of sectors is also calculated. In this study, modelling of neural network is applied in which independent variables enters neural network learning system as an input layer. The input variables of the model including inflation rate, Gini coefficient, the ratio of the urban population to the total population, the degree of economic openness and value added share of agriculture and industry sectors as a percent of GDP, these are dependent variables of the model and taxable capacity is dependent variable which is regarded as output layer in neural network. Neural network is appropriately selected according to the trial and error method for the hidden layers and each layer's nodes. In this learning model, intra network method (batch) and multi perceptron layer approach (MPL) have been used as progressive and feedback.

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APA: Copy

FALAHATI, ALI, ABBASPOOR, SAHAR, & NAZIFI NAEENI, MINOO. (2010). ESTIMATION OF TAXABLE CAPACITY BY USING NUERAL NETWORK IN IRAN. TAX JOURNAL, NEW SERIES - 18(8 (56)), 103-123. SID. https://sid.ir/paper/89729/en

Vancouver: Copy

FALAHATI ALI, ABBASPOOR SAHAR, NAZIFI NAEENI MINOO. ESTIMATION OF TAXABLE CAPACITY BY USING NUERAL NETWORK IN IRAN. TAX JOURNAL[Internet]. 2010;NEW SERIES - 18(8 (56)):103-123. Available from: https://sid.ir/paper/89729/en

IEEE: Copy

ALI FALAHATI, SAHAR ABBASPOOR, and MINOO NAZIFI NAEENI, “ESTIMATION OF TAXABLE CAPACITY BY USING NUERAL NETWORK IN IRAN,” TAX JOURNAL, vol. NEW SERIES - 18, no. 8 (56), pp. 103–123, 2010, [Online]. Available: https://sid.ir/paper/89729/en

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