Tax revenue measurement using OWA operators
Journal article
Leon-Castro, Ernesto, Blanco-Mesa, Fabio, Hussain, Walayat, Flores-Sosa, Martha and Perez-Arellano, Luis A.. (2022). Tax revenue measurement using OWA operators. Cybernetics and Systems. pp. 1-15. https://doi.org/10.1080/01969722.2022.2110687
Authors | Leon-Castro, Ernesto, Blanco-Mesa, Fabio, Hussain, Walayat, Flores-Sosa, Martha and Perez-Arellano, Luis A. |
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Abstract | The aim of this paper is to present the application of the OWA operator and some of its extensions in the calculation of continent and global tax revenues. The idea is to present how the analysis of an important economic indicator can vary depending on how the information is aggregated. An example was employed based on the Organization for Economic Co-operation and Development (OECD) database using 111 countries that were divided by continent, and then the global tax revenue was calculated using different aggregation operators. Different analyses can be carried out by governments and enterprises to improve decision making and fiscal politics. |
Keywords | OWA operator; decision making; tax revenue |
Year | 2022 |
Journal | Cybernetics and Systems |
Journal citation | pp. 1-15 |
Publisher | Taylor & Francis |
ISSN | 1087-6553 |
Digital Object Identifier (DOI) | https://doi.org/10.1080/01969722.2022.2110687 |
Scopus EID | 2-s2.0-85135879108 |
Page range | 1-15 |
Funder | Universidad Pedagogica y Tecnologica de Colombia |
Red Sistemas Inteligentes y Expertos Modelos Computacionales Iberoamericanos (SIEMCI) | |
Programa Iberoamericano de Ciencia y Tecnología para el Desarrollo (CYTED) | |
Fondo Nacional de Desarrollo Científico y Tecnológico (FONDECYT) | |
Publisher's version | License All rights reserved File Access Level Controlled |
Output status | In press |
Publication dates | |
Online | 13 Aug 2022 |
Publication process dates | |
Deposited | 18 Jul 2023 |
Grant ID | SGI 3323 |
522RT0130 | |
11190056 |
https://acuresearchbank.acu.edu.au/item/8z4z6/tax-revenue-measurement-using-owa-operators
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