International Journal of Neutrosophic Science

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2690-6805ISSN (Online) 2692-6148ISSN (Print)

On neutrosophic nano αg# ψ-closed sets in neutrosophic nano topological spaces

T. Nandhini , M.Vigneshwaran

The object of the present paper is to introduce neutrosophic nano αg# ψ-closed sets in neutrosophic nano topological spaces and characterize some of its basic properties in neutrosophic nano topological spaces.

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Vol. 5 Issue. 2 PP. 67-71, (2020)

Classical Homomorphisms Between Refined Neutrosophic Rings and Neutrosophic Rings

Mohammad Abobala

The aim of this paper is to study homomorphisms between refined neutrosophic rings and neutrosophic rings. We prove that every neutrosophic ring R(I) is a homomorphic image of the refined neutrosophic ring R(I_1,I_2). Furthermore, we prove the following interesting result:

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Vol. 5 Issue. 2 PP. 72-75, (2020)

On Refined Neutrosophic Quotient Groups

A.A.A. Agboola

This paper is devoted to the study of refined neutrosophic quotient groups. It is shown that the classical isomorphism theorems of groups do not hold for the refined neutrosophic groups. Moreover, the existence of classical morphisms between refined neutrosophic groups G(I1, I2) and neutrosophic groups G(I) is established.

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Vol. 5 Issue. 2 PP. 76-82, (2020)

n- Refined Neutrosophic Rings

Florentin Smarandache , Mohammad Abobala

The aim of this paper is to introduce the concept of n-refined neutrosophic ring as a generalization of refined neutrosophic ring. Also, wepresent concept of n-refined polynomial ring. We study some basic concepts related to these rings such as AH-subrings, AH-ideals, AH-factors, and AH-homomorphisms.

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Vol. 5 Issue. 2 PP. 83-90, (2020)

Application of the neutrosophic system to tax havens with a criminal approach

Luis Andrés Crespo Berti

The investigation questions transparency (legitimacy) on the one hand and tax evasion (illegality) at tax haven on the other, so this paper the highlights importance of tax havens, either to the detriment of economies suffering from significant capital flight or to the benefit of jurisdictions declared as paradises, whose economy had been favored by the inflow of capital and investment Foreign. Tax havens are mechanisms of defense of wealthy taxpayers who seek to escape with their wealth from state taxes with progressive tax systems for the financing of social protection, education, and security of their population. Much of the study had to be based on the analysis of the information collected to clarify its importance with the support of neutrosophic numbers for the determination of fuzzy sets for a better understanding of the phenomenon under study inserted in tax havens. Besides, the heuristic evaluation methodology was used, as a form of financial investment with neutrosophic representation, since it allowed the search for qualitative results that helped to emphasize investment problems in those States, territories or jurisdictions that do not have taxation, profits, or apply it at very low rates, with serious limitations in the exchange of information (bank secrecy) and a marked absence of transparency. As the main conclusion, it was argued that governments should continue their transparency campaigns to prevent the continued use of money of public origin as a consequence of illegal acts, without affecting the sovereignty of each country.

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Vol. 5 Issue. 2 PP. 91-106, (2020)