International Journal of Neutrosophic Science

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https://doi.org/10.54216/IJNS

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2690-6805ISSN (Online) 2692-6148ISSN (Print)

Volume 23 , Issue 4 , PP: 302-307, 2024 | Cite this article as | XML | Html | PDF | Full Length Article

Fusion of Expert Judgment using the Neutrosophic Delphi Method to Evaluate Tax Behavior

Ingrid Joselyne D. Basurto 1 , Carmen Marina M. Cabrita 2 , Pico P. Ermerly Espinosa 3 , Tonguc Cagin 4 *

  • 1 Universidad Regional Autónoma de los Andes Quevedo. Ecuador. - (uq.ingriddiaz@uniandes.edu.ec)
  • 2 Universidad Regional Autónoma de los Andes Tulcán. Ecuador. - (ut.carmenmmc56@uniandes.edu.ec)
  • 3 Universidad Regional Autónoma de los Andes Ambato. Ecuador. - (jurisprudencia@uniandes.edu.ec)
  • 4 College of Business Administration, American University of the Middle East, 54200, Egaila, Kuwait - (tonguc.cagin@aum.edu.kw)
  • Doi: https://doi.org/10.54216/IJNS.230423

    Received: June 18, 2023 Revised: January 19, 2024 Accepted: March 15, 2024
    Abstract

    The tax behavior of taxpayers has gained increasing relevance in the economic and legal context of Ecuador. The tax system plays a fundamental role in the generation of income for the State and the financing of public policies. In this sense, understanding and evaluating how taxpayers comply with their tax obligations becomes crucial to guarantee equity and efficiency in tax collection. In this regard, the objective is to examine the various legal aspects that affect the compliance of tax obligations by taxpayers in the Babahoyo canton. The Neutrosophic Delphi method was used to model the study. As a result, it is seen that the tax authorities should promote educational campaigns in the canton for the knowledge and understanding of their citizens about the current regulations and thus strengthen the tax system for the benefit of the economic and social development of the country.

    Keywords :

    Expert Judgment , Neutrosophic Delphi , Tax Behavior , Data Fusion

    References

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    Cite This Article As :
    Joselyne, Ingrid. , Marina, Carmen. , P., Pico. , Cagin, Tonguc. Fusion of Expert Judgment using the Neutrosophic Delphi Method to Evaluate Tax Behavior. International Journal of Neutrosophic Science, vol. , no. , 2024, pp. 302-307. DOI: https://doi.org/10.54216/IJNS.230423
    Joselyne, I. Marina, C. P., P. Cagin, T. (2024). Fusion of Expert Judgment using the Neutrosophic Delphi Method to Evaluate Tax Behavior. International Journal of Neutrosophic Science, (), 302-307. DOI: https://doi.org/10.54216/IJNS.230423
    Joselyne, Ingrid. Marina, Carmen. P., Pico. Cagin, Tonguc. Fusion of Expert Judgment using the Neutrosophic Delphi Method to Evaluate Tax Behavior. International Journal of Neutrosophic Science , no. (2024): 302-307. DOI: https://doi.org/10.54216/IJNS.230423
    Joselyne, I. , Marina, C. , P., P. , Cagin, T. (2024) . Fusion of Expert Judgment using the Neutrosophic Delphi Method to Evaluate Tax Behavior. International Journal of Neutrosophic Science , () , 302-307 . DOI: https://doi.org/10.54216/IJNS.230423
    Joselyne I. , Marina C. , P. P. , Cagin T. [2024]. Fusion of Expert Judgment using the Neutrosophic Delphi Method to Evaluate Tax Behavior. International Journal of Neutrosophic Science. (): 302-307. DOI: https://doi.org/10.54216/IJNS.230423
    Joselyne, I. Marina, C. P., P. Cagin, T. "Fusion of Expert Judgment using the Neutrosophic Delphi Method to Evaluate Tax Behavior," International Journal of Neutrosophic Science, vol. , no. , pp. 302-307, 2024. DOI: https://doi.org/10.54216/IJNS.230423