{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,2,21]],"date-time":"2025-02-21T14:44:34Z","timestamp":1740149074484,"version":"3.37.3"},"reference-count":23,"publisher":"Wiley","license":[{"start":{"date-parts":[[2018,4,1]],"date-time":"2018-04-01T00:00:00Z","timestamp":1522540800000},"content-version":"unspecified","delay-in-days":0,"URL":"http:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Advances in Fuzzy Systems"],"published-print":{"date-parts":[[2018,4,1]]},"abstract":"<jats:p>Economic processes are naturally characterized by imprecise and uncertain relevant information. One of the main reasons is existence of an underground economy. However, in existing works, real-world imprecision and uncertainty of economic conditions are not taken into account. In this paper we consider a problem of calculation of a taxation base to assess tax burden for proportionally growing economy under uncertainty. In order to account for imprecision and uncertainty of economic processes, we use the theory of fuzzy sets. A fuzzy integral equation is used to identify an integral tax burden taking into account the contribution of the underground economy for a certain financial (tax) year. It is also assumed that dynamics of gross domestic product are modeled by fuzzy linear differential equation. An optimal value of tax burden is determined as a solution to the considered fuzzy integral equation. An example is provided to illustrate validity of the proposed study.<\/jats:p>","DOI":"10.1155\/2018\/6309787","type":"journal-article","created":{"date-parts":[[2018,4,1]],"date-time":"2018-04-01T19:33:21Z","timestamp":1522611201000},"page":"1-5","source":"Crossref","is-referenced-by-count":3,"title":["A Study of the Impact of Underground Economy on Integral Tax Burden in the Proportional Growth Model under Uncertainty"],"prefix":"10.1155","volume":"2018","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-8318-5834","authenticated-orcid":true,"given":"Akif","family":"Musayev","sequence":"first","affiliation":[{"name":"Institute of Economics, Azerbaijan National Academy of Sciences, Baku, Azerbaijan"},{"name":"Near East University, Nicosia, Northern Cyprus, Mersin 10, Turkey"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Aygun","family":"Musayeva","sequence":"additional","affiliation":[{"name":"Azerbaijan University, Baku, Azerbaijan"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"311","reference":[{"key":"1","first-page":"182","volume":"2","year":"2007","journal-title":"Science, Innovations and Education"},{"year":"2011","key":"2"},{"key":"3","doi-asserted-by":"publisher","DOI":"10.1023\/A:1009878625417"},{"key":"4","first-page":"56","volume":"70","year":"1956","journal-title":"Quarterly Journal of Economics"},{"key":"5","doi-asserted-by":"publisher","DOI":"10.1086\/261420"},{"key":"6","doi-asserted-by":"publisher","DOI":"10.1086\/261725"},{"key":"7","doi-asserted-by":"publisher","DOI":"10.1016\/0304-3932(88)90168-7"},{"issue":"1","key":"8","doi-asserted-by":"crossref","first-page":"23","DOI":"10.1257\/jep.8.1.23","volume":"8","year":"1994","journal-title":"The Journal of Economic Perspectives"},{"year":"2008","key":"9"},{"key":"10","first-page":"283","volume-title":"Tax burden and economic development: the case of the European Union Countries","volume":"2","year":"2016"},{"year":"2007","key":"11"},{"key":"12","doi-asserted-by":"publisher","DOI":"10.1257\/jep.13.2.167"},{"key":"13","first-page":"58","volume":"54","year":"1964","journal-title":"American Economic Review"},{"first-page":"25","volume-title":"Taxation, resource allocation, and welfare","year":"1964","key":"14"},{"key":"15","doi-asserted-by":"publisher","DOI":"10.2139\/ssrn.1270672"},{"key":"16","doi-asserted-by":"publisher","DOI":"10.18178\/ijtef.2015.6.6.488"},{"issue":"4","key":"17","first-page":"493","volume":"6","year":"2012","journal-title":"Intellectual Economics"},{"year":"1994","key":"18"},{"year":"2003","key":"19"},{"key":"20","doi-asserted-by":"publisher","DOI":"10.1016\/j.fss.2004.08.001"},{"key":"21","doi-asserted-by":"publisher","DOI":"10.1142\/4766"},{"year":"2005","key":"22"},{"key":"23","first-page":"50","volume":"9","year":"2012","journal-title":"Audit News"}],"container-title":["Advances in Fuzzy Systems"],"original-title":[],"language":"en","link":[{"URL":"http:\/\/downloads.hindawi.com\/journals\/afs\/2018\/6309787.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"text-mining"},{"URL":"http:\/\/downloads.hindawi.com\/journals\/afs\/2018\/6309787.xml","content-type":"application\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"http:\/\/downloads.hindawi.com\/journals\/afs\/2018\/6309787.pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2018,8,26]],"date-time":"2018-08-26T19:32:20Z","timestamp":1535311940000},"score":1,"resource":{"primary":{"URL":"https:\/\/www.hindawi.com\/journals\/afs\/2018\/6309787\/"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2018,4,1]]},"references-count":23,"alternative-id":["6309787","6309787"],"URL":"https:\/\/doi.org\/10.1155\/2018\/6309787","relation":{},"ISSN":["1687-7101","1687-711X"],"issn-type":[{"type":"print","value":"1687-7101"},{"type":"electronic","value":"1687-711X"}],"subject":[],"published":{"date-parts":[[2018,4,1]]}}}