Evaluation and Selection of Strategies for the Collection of Real Estate Taxes through Neutrosophic Cognitive Maps (NCM)

Abstract

The evaluation and selection of strategies for real estate tax collection using neutrosophic cognitive maps (NCM) represents an innovative approach in urban fiscal management. This method combines elements of neutrosophic theory with cognitive evaluation techniques, allowing public administrators and urban planners to analyze the effectiveness of various fiscal tactics in complex and variable environments. NCMs facilitate a more accurate evaluation by considering not only numerical data, but also subjective perceptions and opinions of the stakeholders involved, such as owners, developers, and residents. This comprehensive approach not only optimizes efficiency in tax collection, but also promotes greater transparency and legitimacy in the administrative process, thus improving the quality of public service and citizen satisfaction. Additionally, NCMs provide a flexible platform to adapt collection strategies to changing real estate market dynamics and local tax policies. The ability of neutrosophic cognitive maps to handle the uncertainty and ambiguity inherent in modern urban management makes them an invaluable tool for urban planners and public policy makers. By integrating multiple perspectives and evaluating the acceptability of proposed strategies, these maps not only help foresee possible resistance or conflicts, but also facilitate the implementation of more equitable and effective tax policies. In summary, the application of NCM in urban fiscal management not only promotes administrative effectiveness but also strengthens local governance by improving citizen participation and democratic legitimacy in fiscal decision-making.