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Dorji Banzarov Buryat state University
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BSU bulletin. Economics and management

Bibliographic description:
Chimitdorzhieva E. T.
SHORT-TERM FORECASTING OF TAX INCOME FROM THE CONSOLIDATED BUDGET OF THE REPUBLIC OF BURYATIA // . - . №. . - С. 47-53.
Title:
SHORT-TERM FORECASTING OF TAX INCOME FROM THE CONSOLIDATED BUDGET OF THE REPUBLIC OF BURYATIA
Financing:
Codes:
DOI: 10.18101/2304-4446-2020-2-47-53UDK: 330.43
Annotation:
The article analyzes tax revenues to the consolidated budget of the Republic of Buryatia, re- veals the features in the structure of tax revenues from 2013 to 2019. Based on the tax forms 1-NM, we have compiled the time series of tax revenue and analyzed them according to Box–Jenkins method. For the short-term forecasting of tax revenues of the consolidated re- gional budget we propose to use a model of autoregressive — integrated moving average process with preliminary transformation of the time series based on discrete differentiation. To verify the adequacy of this approach to assessing future revenues to the consolidated budget we used retrospective forecasting for 2019 and compared its results with the real values.
Keywords:
tax revenues; consolidated budget; Box–Jenkins method; model of autoregres- sive — integrated moving average process; short-term forecasting.
List of references: