Title: A new approach to taxation centred on the citizen: case study of Quito's Municipality and the Dutch government

Authors: Jaime Meza; Luis Teran; Mark Pijnenburg

Addresses: Computer and Science Faculty, Technical University of Manabí, AV. Urbina and Che Guevara, Portoviejo, 130105, Ecuador ' Human-IST Institute, University of Fribourg, Boulevard de Pérolles 90, CH – 1700 Fribourg, Switzerland ' Department of Computer Science, Leiden University, Rapenburg 70, 2311 EZ, Leiden, Netherlands

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.

Keywords: recommender systems; tax payments; fuzzy logic; eGovernment; taxation supervision; tax administration.

DOI: 10.1504/IJEG.2021.119493

International Journal of Electronic Governance, 2021 Vol.13 No.3, pp.224 - 244

Received: 15 Mar 2020
Accepted: 11 Nov 2020
Published online: 07 Dec 2021 *

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