Analysis of the forecasting methodology of main budget-forming taxes
The publication analyzes the methodological support for forecasting of main budget-forming taxes: value added tax, personal income tax, excise tax and corporate income tax. Also analyze the forecasting error in amount of investigated taxes during 2005-2017. It is found that the largest average forecasting error – 18% belongs to the VAT from manufactured goods (works, services) in Ukraine, taking into account VAT refund. Consider methodological principles and the main financial and economic indicators on which the forecasting methods are based.
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