Estimation of impact of the changes made to the tax legislation to the tax receipts through fuzzy numbers

The methodology for estimation of the impact of changes made in legislative base of tax system to the tax revenues is proposed in the paper. The adjustment of time series of tax revenues and relevant computer simulation of them was conducted by the fuzzy numbers according to the expert evaluation. Double expert estimation methodology was used in order to ensure the maximum reliability and truthfulness of the existing information. The relevant fuzzy regression dependency of gross domestic product (GDP) on the time series of tax revenues, the relevant fuzzy regression dependency on the time series of adjusted tax revenues was arranged.