T.V. Avdeenko and M.A. Vasiljev (Russia)
Tax evasion, tax audit, fuzzy modelling, decision-making,time series smoothing
In present paper we consider fuzzy inference logic model for the task of revealing tax evasion cases in order to plan travelling tax audit. We present decision-making scheme based on the set of informative criteria and algorithm for computation of the taxpayers rating based on fuzzy logic. Distinguishing feature of the method is application of time series smoothing technique to build informative input linguistic variables.
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