Fuzzy logic system model in measuring the size of underground economy in Malaysia
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...
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| Main Authors: | , , , |
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| Format: | Article |
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Pushpa Publishing House
2020
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| Subjects: | |
| Online Access: | http://eprints.utm.my/id/eprint/90202/ http://dx.doi.org/10.17654/DM025020303 |
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| Summary: | 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. |
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