Evaluation of the impact of state’s administrative efforts on tax potential using sugeno-type fuzzy inference method

Abstract

Evaluation of the impact of state’s administrative efforts on tax potential via Sugeno-type fuzzy inference method has been investigated in the article. For this purpose, input data of the model has been fuzzified on the base of expert knowledge via different membership functions, and the output function has been evaluated on the base of the determined rules. Effective model-specific parameters have been selected in order to calculate the output function. The results obtained by Sugeno-type fuzzy inference method have been compared with the results evaluated via the Mamdani-type fuzzy inference method.