Modelling corporate income tax revenues in Latvia

Zobrazit minimální záznam Ozolina, Velga Auzina-Emsina, Astra 2018-04-16T08:39:03Z 2018-04-16T08:39:03Z 2018
dc.identifier.issn 1211-555X (Print)
dc.identifier.issn 1804-8048 (Online)
dc.description.abstract The article is devoted to the issues of modelling and forecasting corporate income tax revenues in Latvia. Analysis of legal aspects and data shows that it is necessary to distinguish between advance payments (usually monthly payments) and final tax payments made in March, April or May. Following the usual practice, both identities and econometric equations are estimated for forecasting the corporate income tax revenues. Such factors as profit, private consumption price index, exports, wages, private consumption and investment are used as the factors along the tax rate. It is possible to use estimated monthly econometric equation for the short-term forecasting as it provides reasonably precise results and demands less assumptions as the other proposed models, but forecasts should be evaluated together with the results of identities. Estimated equations have to be applied together with the reliable models of influencing factors. The research findings are valuable for other countries as corporate income tax is a standard tax in fiscal system in all EU and other countries. en
dc.language.iso en
dc.publisher Univerzita Pardubice cze
dc.relation.ispartof Scientific papers of the University of Pardubice. Series D, Faculty of Economics and Administration. 42/2018 en
dc.rights open access en
dc.subject corporate income tax revenues cze
dc.subject tax revenues modelling en
dc.subject tax revenues forecasting en
dc.subject factors en
dc.subject Latvia en
dc.title Modelling corporate income tax revenues in Latvia en
dc.type Article en
dc.peerreviewed yes en
dc.publicationstatus published en
dc.subject.jel C51
dc.subject.jel C52
dc.subject.jel H25
dc.subject.jel H68

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