Evaluation of the impact of the loss carry - forward to the tax inclusion by the fuzzy inference system

In this article explores, the loss in the tax inclusion, transferring to the next years depends on condition of the taxpayer (enterprise or physical person) under uncertainty. For the purpose, the position of the taxpayer has been evaluated by Sugeno Fuzzy inference system based on Fuzzy Logic theory and investigated the term of loss carry-forward, based on the confirmed article by legislation. Findings show that indicators of enterprise allow to pay the loss within 2.5-3 years. Findings are useful for tax policy purposes in decision making process.