Prediction of Changes in the Tax Burden of Land Plots with the Use of Multivariate Statistical Analysis Methods
It is believed that the ad valorem tax will increase fiscal burdens. In order to verify this statement, with the use of the Szczecin Algorithm of Real Estates Mass Appraisal, the land plots were appraised and the ad valorem tax was calculated. Next, a training set was sampled, for which the composit...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
2019-01-01
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| Series: | Ekonometria |
| Online Access: | https://journals.ue.wroc.pl/eada/article/view/895 |
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| author | Krzysztof Dmytrów Sebastian Gnat |
| author_facet | Krzysztof Dmytrów Sebastian Gnat |
| author_sort | Krzysztof Dmytrów |
| collection | DOAJ |
| description | It is believed that the ad valorem tax will increase fiscal burdens. In order to verify this statement, with the use of the Szczecin Algorithm of Real Estates Mass Appraisal, the land plots were appraised and the ad valorem tax was calculated. Next, a training set was sampled, for which the composite variable was calculated by means of three approaches: the TOPSIS method, the Generalised Distance Measure as the composite measure of development (GDM2), and the quasi-TOPSIS. They were the explanatory variables in the logistic regression model. Next, for the test set, changes of tax burden were forecasted. The aim of the research was to check the effectiveness of the presented approach for the estimation of the consequences of introducing the ad valorem tax. The results showed that all three approaches yielded similar results, but GDM2 was the best one. The main finding is that these approaches can be used in the prediction of changes in the tax burden of land plots.(original abstract) |
| format | Article |
| id | doaj-art-c3d8f77e7c544bb48a8b9dd97f23949c |
| institution | OA Journals |
| issn | 2449-9994 |
| language | English |
| publishDate | 2019-01-01 |
| publisher | Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu |
| record_format | Article |
| series | Ekonometria |
| spelling | doaj-art-c3d8f77e7c544bb48a8b9dd97f23949c2025-08-20T02:09:14ZengWydawnictwo Uniwersytetu Ekonomicznego we WrocławiuEkonometria2449-99942019-01-01nr 2896Prediction of Changes in the Tax Burden of Land Plots with the Use of Multivariate Statistical Analysis MethodsKrzysztof Dmytrów0Sebastian Gnat1University of Szczecin, PolandUniversity of Szczecin, PolandIt is believed that the ad valorem tax will increase fiscal burdens. In order to verify this statement, with the use of the Szczecin Algorithm of Real Estates Mass Appraisal, the land plots were appraised and the ad valorem tax was calculated. Next, a training set was sampled, for which the composite variable was calculated by means of three approaches: the TOPSIS method, the Generalised Distance Measure as the composite measure of development (GDM2), and the quasi-TOPSIS. They were the explanatory variables in the logistic regression model. Next, for the test set, changes of tax burden were forecasted. The aim of the research was to check the effectiveness of the presented approach for the estimation of the consequences of introducing the ad valorem tax. The results showed that all three approaches yielded similar results, but GDM2 was the best one. The main finding is that these approaches can be used in the prediction of changes in the tax burden of land plots.(original abstract)https://journals.ue.wroc.pl/eada/article/view/895 |
| spellingShingle | Krzysztof Dmytrów Sebastian Gnat Prediction of Changes in the Tax Burden of Land Plots with the Use of Multivariate Statistical Analysis Methods Ekonometria |
| title | Prediction of Changes in the Tax Burden of Land Plots with the Use of Multivariate Statistical Analysis Methods |
| title_full | Prediction of Changes in the Tax Burden of Land Plots with the Use of Multivariate Statistical Analysis Methods |
| title_fullStr | Prediction of Changes in the Tax Burden of Land Plots with the Use of Multivariate Statistical Analysis Methods |
| title_full_unstemmed | Prediction of Changes in the Tax Burden of Land Plots with the Use of Multivariate Statistical Analysis Methods |
| title_short | Prediction of Changes in the Tax Burden of Land Plots with the Use of Multivariate Statistical Analysis Methods |
| title_sort | prediction of changes in the tax burden of land plots with the use of multivariate statistical analysis methods |
| url | https://journals.ue.wroc.pl/eada/article/view/895 |
| work_keys_str_mv | AT krzysztofdmytrow predictionofchangesinthetaxburdenoflandplotswiththeuseofmultivariatestatisticalanalysismethods AT sebastiangnat predictionofchangesinthetaxburdenoflandplotswiththeuseofmultivariatestatisticalanalysismethods |