Tax revenue econometric estimation
National budget tax revenue in relation with economic changes in Lithuania in 1995–2002 is analyzed in this article. There is also analyzed value added tax (VAT) as it brings the biggest share of Lithuanian National budget and economic factors that influence VAT revenue. Time series models of relat...
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Format: | Article |
Language: | English |
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Vilnius University Press
2003-12-01
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Series: | Lietuvos Matematikos Rinkinys |
Online Access: | https://www.journals.vu.lt/LMR/article/view/32522 |
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author | Elena Mačiulaitytė Rimantas Rudzkis |
author_facet | Elena Mačiulaitytė Rimantas Rudzkis |
author_sort | Elena Mačiulaitytė |
collection | DOAJ |
description |
National budget tax revenue in relation with economic changes in Lithuania in 1995–2002 is analyzed in this article. There is also analyzed value added tax (VAT) as it brings the biggest share of Lithuanian National budget and economic factors that influence VAT revenue. Time series models of relational indicators of tax revenue are presented in this paper. Results of statistic hypotheses presented here reflect a quality and tendency of collection of VAT and tax revenue as a whole in different periods of time considering the economic situation in the country.
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format | Article |
id | doaj-art-b9cad16508cc493bbb5450d318b6cdb3 |
institution | Kabale University |
issn | 0132-2818 2335-898X |
language | English |
publishDate | 2003-12-01 |
publisher | Vilnius University Press |
record_format | Article |
series | Lietuvos Matematikos Rinkinys |
spelling | doaj-art-b9cad16508cc493bbb5450d318b6cdb32025-01-20T18:17:29ZengVilnius University PressLietuvos Matematikos Rinkinys0132-28182335-898X2003-12-0143spec.10.15388/LMR.2003.32522Tax revenue econometric estimationElena Mačiulaitytė0Rimantas Rudzkis1Vilnius Gediminas Technical UniversityInstitute of Mathematics and Informatics National budget tax revenue in relation with economic changes in Lithuania in 1995–2002 is analyzed in this article. There is also analyzed value added tax (VAT) as it brings the biggest share of Lithuanian National budget and economic factors that influence VAT revenue. Time series models of relational indicators of tax revenue are presented in this paper. Results of statistic hypotheses presented here reflect a quality and tendency of collection of VAT and tax revenue as a whole in different periods of time considering the economic situation in the country. https://www.journals.vu.lt/LMR/article/view/32522 |
spellingShingle | Elena Mačiulaitytė Rimantas Rudzkis Tax revenue econometric estimation Lietuvos Matematikos Rinkinys |
title | Tax revenue econometric estimation |
title_full | Tax revenue econometric estimation |
title_fullStr | Tax revenue econometric estimation |
title_full_unstemmed | Tax revenue econometric estimation |
title_short | Tax revenue econometric estimation |
title_sort | tax revenue econometric estimation |
url | https://www.journals.vu.lt/LMR/article/view/32522 |
work_keys_str_mv | AT elenamaciulaityte taxrevenueeconometricestimation AT rimantasrudzkis taxrevenueeconometricestimation |