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A Fuzzy-Based Recommender System for Public Tax Payment

Abstract:

Governmental institutions around the world 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 the income through tax payers has been and remains a challenge for government institutions. On the other hand, recommender systems (RSs) have presented evidence of successful results to improve business revenues in the field of eCommerce. This research presents a fuzzy-based recommender system model and its preliminary outcomes applied to a dataset from the Municipality of Quito. The proposed model shows some insights in the use of RSs to increase citizens' awareness over tax payments and therefore enhance governmental institutions' incomes.