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Cybernetics and Systems
An International Journal
Volume 55, 2024 - Issue 1
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Research Articles

Tax Revenue Measurement Using OWA Operators

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Abstract

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.

Additional information

Funding

This work was supported by Universidad Pedagogica y Tecnologica de Colombia (Grant number SGI 3323), and the research was supported by Red Sistemas Inteligentes y Expertos Modelos Computacionales Iberoamericanos (SIEMCI), project number 522RT0130 in Programa Iberoamericano de Ciencia y Tecnología para el Desarrollo (CYTED). Author Leon-Castro acknowledges support from the Chilean Government through FONDECYT initiation grant No. 11190056.

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