Hybrydowy model systemu ekspertowego do oceny podatników
Hybrid model of expert system for estimation of taxpayers
Author(s): Ryszard Budziński, Leszek MisztalSubject(s): Economy
Published by: Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
Keywords: taxpayers classification; rough set theory; fuzzy clustering; AHP method; data mining
Summary/Abstract: Proposed model identifies taxpayers on the basis of their features and properties that point to bigger possibility of taxation law observance problems. Model eliminates weaknesses of well known classification algorithms, as well as expert systems and taxpayers typing assists applications used wildly in tax offices. It is possible because of designing hybrid model that reflects well behavior of payers. Applying modern concepts in model predisposes it for future implementation of software solution that can be used in taxation administration.
Journal: Metody Ilościowe w Badaniach Ekonomicznych
- Issue Year: XII/2011
- Issue No: 2
- Page Range: 101-111
- Page Count: 11
- Language: Polish