Equitable Tax Effort for the Provinces of Iran: Fuzzy Logic Approach

Tax capacities and the lack of justice in taxing Iranian provinces are among the authorities’ concerns. Therefore, identifying the tax capacity of provinces is an inevitable necessity. Various methods of econometrics, Input-Output models, the frontier-function model, and fuzzy time series have been...

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Bibliographic Details
Main Authors: Majid Sameti, Mohammad Reza Ghasemy, Horam Osmanpoor
Format: Article
Language:fas
Published: Allameh Tabataba'i University Press 2015-11-01
Series:Faṣlnāmah-i Pizhūhish/hā-yi Iqtiṣādī-i Īrān
Subjects:
Online Access:http://ijer.atu.ac.ir/article_4666_68dcd1f9a342441b6ed8c9df0287847a.pdf