Evaluation of the Impact of the Changing the Term of Tax Liability Performance on Tax Receipts by Minmax Composition Method

  • A. A. Musayeva
  • T. M. Musayev
  • M. Kh. GazanfarliEmail author
Conference paper
Part of the Advances in Intelligent Systems and Computing book series (AISC, volume 896)


This paper investigates the application of methods that enable the selection of the most suitable one of the many possible options based on the theory of fuzzy logic in the process of changing tax obligation period. Applied methods analyze factors reflecting the activities of tax authorities or taxpayers in uncertainty, choosing the most appropriate decision to reduce the loss of state budget and the risks.


Fuzzy sets Decision-making Multi-criteria selection Tax liability Tax policy 


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Copyright information

© Springer Nature Switzerland AG 2019

Authors and Affiliations

  • A. A. Musayeva
    • 1
  • T. M. Musayev
    • 2
  • M. Kh. Gazanfarli
    • 3
    Email author
  1. 1.The Azerbaijan UniversityBakuAzerbaijan
  2. 2.ANAS Institute of Control SystemsBakuAzerbaijan
  3. 3.ANAS Institute of EconomyBakuAzerbaijan

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