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Tax revenue measurement using OWA operators
Leon-Castro, Ernesto Blanco-Mesa, Fabio Hussain, Walayat Flores-Sosa, Martha Perez-Arellano, Luis A.
Leon-Castro, Ernesto
Blanco-Mesa, Fabio
Hussain, Walayat
Flores-Sosa, Martha
Perez-Arellano, Luis A.
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
Date
2022
Type
Journal article
Journal
Cybernetics and Systems
Book
Volume
55
Issue
1
Page Range
230-244
Article Number
ACU Department
Peter Faber Business School
Faculty of Law and Business
Faculty of Law and Business
Collections
Relation URI
Event URL
Open Access Status
License
All rights reserved
File Access
Controlled
Notes
© 2022 Taylor & Francis Group, LLC.