ASSESSMENT OF THE IMPACT OF AMENDMENTS OF THE TAXLEGISLATION OF THE AZERBAIJAN REPUBLIC ON VOLUNTARYCOMPLIANCE

Abstract

In this article, the package of amendments made in the tax legislation in order to prevent the difficulties in the economic field of the country in connection with the COVID-19 pandemic and to minimize the harmful consequences is evaluated by Mamdani FIS and Matlab software package was used. The model being investigated includes 4 inputs, 10 IF − THEN rules and a single-output. In order to ensure accuracy, taxpayers and neutral experts on economic and tax relations were involved as experts, and their opinions were studied, cross- sectioned, analyzed at the two-tier level, and based on this, a final evaluation has been made.