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

Part of the Advances in Intelligent Systems and Computing book series (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.

Keywords

  • State and economic subject
  • Shadow economy
  • Optimization
  • Proitability
  • Tax evasion
  • Mathematical model
  • Fuzzy approach

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  • DOI: 10.1007/978-3-030-64058-3_27
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Correspondence to Akif F. Musayev .

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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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