Zulkifly, Mohammad Izat Emir and Wahab, Abd. Fatah and Abd. Rahim, Siti Azreendayani and Muzafar Shah, Mazlina (2020) Fuzzy logic system model in measuring the size of underground economy in Malaysia. Advances and Applications in Discrete Mathematics, 25 (2). pp. 303-313. ISSN 0974-1658
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Official URL: http://dx.doi.org/10.17654/DM025020303
Abstract
Balancing government expenditure is a great challenge faced by several countries. The mathematical approaches used in this study are fuzzy set theory and fuzzy logic. Fuzzy logic has been applied in underground economy (UE) by several researchers. In this study, fuzzy set theory and fuzzy logic are used to estimate and investigate the size of UE in Malaysia based on the data that have been collected from 2002 to 2018. Generally, two major factors affect the size of UE which include effective tax rate (TR) and the degree of government regulation. Fuzzification and defuzzification methods are considered.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | fuzzy set theory, underground economy |
| Subjects: | Q Science > QA Mathematics |
| Divisions: | Science |
| ID Code: | 90202 |
| Deposited By: | Widya Wahid |
| Deposited On: | 31 Mar 2021 06:22 |
| Last Modified: | 31 Mar 2021 06:22 |
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