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.