Intelligent Technologies in the Problem of Multi-Criteria Decision-Making on Field Tax Audit

T.V. Avdeenko, M.A. Vasiljev, and J.O. Mamenko (Russia)


Multiagent approach, fuzzy modeling, exponential smoothing, time series, tax evasion, decision-making


The article proposes an original approach to solving multi-criteria decision making based on the methodology of artificial intelligence. Multiagent approach is used to create a friendly user interface with a database and knowledgebase. Special feature of the fuzzy model is using the methodology of time series smoothing to obtain an informative set of input linguistic variables, as well as special attention to the possible interdependence of local criteria for decision making. The approach is applied to the task of revealing tax evasion cases in order to plan travelling tax audit.

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