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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: Zulkifly, Mohammad Izat Emir, Wahab, Abd. Fatah, Abd. Rahim, Siti Azreendayani, Muzafar Shah, Mazlina
Format: Article
Published: Pushpa Publishing House 2020
Subjects:
QA Mathematics
Online Access:http://eprints.utm.my/id/eprint/90202/
http://dx.doi.org/10.17654/DM025020303
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spelling my.utm.902022021-03-31T06:22:42Z http://eprints.utm.my/id/eprint/90202/ Fuzzy logic system model in measuring the size of underground economy in Malaysia Zulkifly, Mohammad Izat Emir Wahab, Abd. Fatah Abd. Rahim, Siti Azreendayani Muzafar Shah, Mazlina QA Mathematics 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. Pushpa Publishing House 2020-11 Article PeerReviewed Zulkifly, Mohammad Izat Emir and Wahab, Abd. Fatah and Abd. Rahim, Siti Azreendayani and Muzafar Shah, Mazlina (2020) Fuzzy logic system model in measuring the size of underground economy in Malaysia. Advances and Applications in Discrete Mathematics, 25 (2). pp. 303-313. ISSN 0974-1658 http://dx.doi.org/10.17654/DM025020303
institution Universiti Teknologi Malaysia
building UTM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Malaysia
content_source UTM Institutional Repository
url_provider http://eprints.utm.my/
topic QA Mathematics
spellingShingle QA Mathematics
Zulkifly, Mohammad Izat Emir
Wahab, Abd. Fatah
Abd. Rahim, Siti Azreendayani
Muzafar Shah, Mazlina
Fuzzy logic system model in measuring the size of underground economy in Malaysia
description 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.
format Article
author Zulkifly, Mohammad Izat Emir
Wahab, Abd. Fatah
Abd. Rahim, Siti Azreendayani
Muzafar Shah, Mazlina
author_facet Zulkifly, Mohammad Izat Emir
Wahab, Abd. Fatah
Abd. Rahim, Siti Azreendayani
Muzafar Shah, Mazlina
author_sort Zulkifly, Mohammad Izat Emir
title Fuzzy logic system model in measuring the size of underground economy in Malaysia
title_short Fuzzy logic system model in measuring the size of underground economy in Malaysia
title_full Fuzzy logic system model in measuring the size of underground economy in Malaysia
title_fullStr Fuzzy logic system model in measuring the size of underground economy in Malaysia
title_full_unstemmed Fuzzy logic system model in measuring the size of underground economy in Malaysia
title_sort fuzzy logic system model in measuring the size of underground economy in malaysia
publisher Pushpa Publishing House
publishDate 2020
url http://eprints.utm.my/id/eprint/90202/
http://dx.doi.org/10.17654/DM025020303
_version_ 1696976276204552192
score 13.160551

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