TY - JOUR
T1 - Evaluating the direct effect of an increase in the Value Added Tax on business sales using the Delphi and NAHP+NSC methods
AU - Macas-Acosta, Guido
AU - Ricardo, Jesús Estupiñán
AU - Vergara-Romero, Arnaldo
AU - Sánchez, Fidel Márquez
N1 - Publisher Copyright:
© 2024, University of New Mexico. All rights reserved.
PY - 2024
Y1 - 2024
N2 - This article uses the Delphi and neutrosophic analytic hierarchy process (NAHP) and neutrosophic social choice theory (NSC). NAHP+NSC methodology is used to investigate the potential direct effects of a rise in the Value Added Tax (VAT) on company sales. The primary question is how a change in VAT may affect corporate activity; this is a simple enough question despite its weighty ramifications. Despite the large number of economic research, it seems that the literature has not yet gone into great length on how these particular techniques might provide an in-depth understanding of possible company responses to tax increases. It's interesting to note that the study not only closes a significant research gap, but also uses advanced approaches to examine the impact. Findings that would not have been reached by more conventional methods are achieved by combining the Delphi technique for expert viewpoints with NAHP+NSC for a more in-depth study. The results imply that, depending on a number of variables, including industry type and company size, a rise in VAT might have varying impacts on business sales. This research provides helpful tools for firms and politicians looking to adjust to possible changes in the tax environment, in addition to offering a fresh viewpoint on the topic of tax policy. In the end, the study broadens our theoretical knowledge and offers helpful advice for navigating the intricate realm of tax laws and their implications on the economy.
AB - This article uses the Delphi and neutrosophic analytic hierarchy process (NAHP) and neutrosophic social choice theory (NSC). NAHP+NSC methodology is used to investigate the potential direct effects of a rise in the Value Added Tax (VAT) on company sales. The primary question is how a change in VAT may affect corporate activity; this is a simple enough question despite its weighty ramifications. Despite the large number of economic research, it seems that the literature has not yet gone into great length on how these particular techniques might provide an in-depth understanding of possible company responses to tax increases. It's interesting to note that the study not only closes a significant research gap, but also uses advanced approaches to examine the impact. Findings that would not have been reached by more conventional methods are achieved by combining the Delphi technique for expert viewpoints with NAHP+NSC for a more in-depth study. The results imply that, depending on a number of variables, including industry type and company size, a rise in VAT might have varying impacts on business sales. This research provides helpful tools for firms and politicians looking to adjust to possible changes in the tax environment, in addition to offering a fresh viewpoint on the topic of tax policy. In the end, the study broadens our theoretical knowledge and offers helpful advice for navigating the intricate realm of tax laws and their implications on the economy.
KW - Neutrosophic Analytic Hierarchy Process
KW - Neutrosophic Social Choice Theory
KW - Value Added Tax
UR - https://www.scopus.com/pages/publications/85205393024
U2 - 10.5281/zenodo.13770481
DO - 10.5281/zenodo.13770481
M3 - Artículo
AN - SCOPUS:85205393024
SN - 2331-6055
VL - 71
SP - 131
EP - 140
JO - Neutrosophic Sets and Systems
JF - Neutrosophic Sets and Systems
ER -