A new approach to taxation centred on the citizen: case study of Quito's Municipality and the Dutch government
by Jaime Meza; Luis Teran; Mark Pijnenburg
International Journal of Electronic Governance (IJEG), Vol. 13, No. 3, 2021

Abstract: Governmental institutions need funding to keep and raise their social and financial programs. One of the main incomes of different national and local governments is based on taxation. Increasing income through taxpayers has been and remains a challenge for government institutions. Several analytic' techniques have been used by tax supervisors in order to improve taxation policies. These techniques are holds by descriptive statistics and mining data sources. However, nowadays, recommender systems (RSs) use a citizen-centric approach, and, it emerges as a way in order to improve taxpayer engagement based on their behaviour. Citizen' behaviour data are useful in order to help to tax supervisor predicting risks and improving tax services. This research presents a fuzzy-based recommender system model citizen-centric and its preliminary outcomes applied. The use of RSs to increase citizens' awareness over tax payments and therefore enhance governmental institutions' incomes. Some reflexives conclusions and recommendations are presented.

Online publication date: Tue, 07-Dec-2021

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