Tax Revenue Measurement Using OWA Operators

被引：2

作者：

Leon-Castro, Ernesto ^{[1
]}

Blanco-Mesa, Fabio ^{[2
]}

Hussain, Walayat ^{[3
]}

Flores-Sosa, Martha ^{[4
]}

Perez-Arellano, Luis A. ^{[4
]}

机构：

[1] Univ Catolica Santisima Concepcion, Fac Econ & Adm Sci, Concepcion, Chile

[2] Univ Pedag & Tecnol Colombia, Fac Ciencias Econ & Adm, Escuela Adm Empresas, Tunja, Colombia

[3] Victoria Univ, Victoria Univ Business Sch, Melbourne, Vic, Australia

[4] Univ Autonoma Occidente, Unidad Reg Culiacan, Los Mochis, Mexico

来源：

CYBERNETICS AND SYSTEMS | 2024年 / 55卷 / 01期

关键词：

OWA operator; decision making; tax revenue; AGGREGATION OPERATORS;

D O I：

10.1080/01969722.2022.2110687

中图分类号：

TP3 [计算技术、计算机技术];

学科分类号：

0812 ;

摘要：

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.

引用

页码：230 / 244

页数：15

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