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Estimation of impact of the changes made to the tax legislation to the tax receipts through fuzzy numbers

机译:通过模糊数估算税法变更对税收的影响

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The methodology for estimation of the impact of changes made in legislative base of tax system to the tax revenues is proposed in the paper. The adjustment of time series of tax revenues and relevant computer simulation of them was conducted by the fuzzy numbers according to the expert evaluation. Double expert estimation methodology was used in order to ensure the maximum reliability and truthfulness of the existing information. The relevant fuzzy regression dependency of gross domestic product (GDP) on the time series of tax revenues, the relevant fuzzy regression dependency on the time series of adjusted tax revenues was arranged.
机译:本文提出了一种评估税制立法基础变更对税收影响的方法。根据专家评价,用模糊数对税收的时间序列进行调整,并对其进行相关的计算机模拟。为了确保现有信息的最大可靠性和真实性,使用了双重专家估计方法。整理了国内生产总值与税收时间序列的相关模糊回归依赖关系,对调整后税收的时间序列的相关模糊回归依赖关系进行了排列。

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