1. Institute of Economics, Azerbaijan National Academy of Sciences, Baku, Azerbaijan
2. Faculty of Social Work, Azerbaijan University, Baku, Azerbaijan.
3. Institute of Economics, Azerbaijan National Academy of Sciences, Baku, Azerbaijan
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.