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International Conference on Theory and Applications of Fuzzy Systems and Soft Computing

ICAFS 2020: 14th International Conference on Theory and Application of Fuzzy Systems and Soft Computing – ICAFS-2020 pp 223–229Cite as

Fuzzy Regulation Model of the Interaction Between the State and Economic Subject Within the Shadow Economy and Tax Field

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Part of the book series: Advances in Intelligent Systems and Computing ((AISC,volume 1306))

Abstract

In this article, economic system is reviewed as an active system; and evaluation and reduction of the process emergence rate of shadow economy via optimization methods is being analyzed within economic relations between the state as a tax authority and economic subject as a taxpayer. Profitability of economic activity as a main influencing factor, expenses for staying in the shadow, contribution of tax and revenue for general utility are evaluated through fuzzy approach. Selecting profitability as a main factor is related with the process of not declaring the real level of profitability to tax authority by economic subject.

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References

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Author information

Authors and Affiliations

  1. Institute of Economics, ANAS, H. Javid ave., 115, AZ1143, Baku, Azerbaijan

    Akif F. Musayev

  2. Azerbaijan University, Nasimi distr., Jeyhun Hajibeyli str., 71, AZ1007, Baku, Azerbaijan

    Akif F. Musayev

  3. Training Center of Ministry of Taxes of the Republic of Azerbaijan, Agha Nematullah str. 44, AZ1033, Baku, Azerbaijan

    Mirali S. Kazimov, Nazim K. Aliyev & Shahzada G. Madatova

  4. Baku State University, Acad. Zahid Xalilov str. 23, AZ1148, Baku, Azerbaijan

    Mirali S. Kazimov

  5. ADA University, Ahmadbay Agha-Oglu str., 61, AZ1008, Baku, Azerbaijan

    Samir S. Rustamov

  6. Institute of Control Systems, ANAS, Bakhtiyar Vahabzadeh str., 9, AZ1141, Baku, Azerbaijan

    Samir S. Rustamov

  7. Institute of Law and Human Rights, ANAS, H. Javid ave., 115, AZ1073, Baku, Azerbaijan

    Nazim K. Aliyev

  8. The Academy of Public Administration under the President of the Republic of Azerbaijan, Lermontov str. 74, AZ1001, Baku, Azerbaijan

    Shahzada G. Madatova

  9. Azerbaijan State Oil and Industry University, Azadlig ave. 34, AZ1000, Baku, Azerbaijan

    Shahzada G. Madatova

Authors
  1. Akif F. Musayev
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  2. Mirali S. Kazimov
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  3. Samir S. Rustamov
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  4. Nazim K. Aliyev
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  5. Shahzada G. Madatova
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Corresponding author

Correspondence to Akif F. Musayev .

Editor information

Editors and Affiliations

  1. Department of Control Systems, Azerbaijan State Oil and Industry University, Baku, Azerbaijan

    Rafik A. Aliev

  2. Systems Research Institute, Polish Academy of Sciences, Warsaw, Poland

    Janusz Kacprzyk

  3. Department of Electrical and Computer Engineering, University of Alberta, Edmonton, AB, Canada

    Witold Pedrycz

  4. Department of Electrical and Computer Engineering, University of Texas at San Antonio, San Antonio, TX, USA

    Mo Jamshidi

  5. Azerbaijan State Oil and Industry University, Baku, Azerbaijan

    Mustafa Babanli

  6. Department of Mechatronics, Near East University, Mersin, Turkey

    Fahreddin M. Sadikoglu

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Musayev, A.F., Kazimov, M.S., Rustamov, S.S., Aliyev, N.K., Madatova, S.G. (2021). Fuzzy Regulation Model of the Interaction Between the State and Economic Subject Within the Shadow Economy and Tax Field. In: Aliev, R.A., Kacprzyk, J., Pedrycz, W., Jamshidi, M., Babanli, M., Sadikoglu, F.M. (eds) 14th International Conference on Theory and Application of Fuzzy Systems and Soft Computing – ICAFS-2020 . ICAFS 2020. Advances in Intelligent Systems and Computing, vol 1306. Springer, Cham. https://doi.org/10.1007/978-3-030-64058-3_27

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