Evaluace predikcí daňových výnosů v ČR
| Title in English | Evaluation of the prediction of the tax revenues |
|---|---|
| Authors | |
| Year of publication | 2002 |
| Type | R&D Presentation |
| MU Faculty or unit | |
| Citation | |
| Description | This working paper deals with the predictions of the tax revenues taken from the area of the most important tax categories ( DPFO, DPPO, VAT, excise tax, real estate tax, insurance payments incl.).The validity od the hypotheses concerned eventual dependence of the actual predictions on the former prediction succesfulness (performed by the authorities of the ministry of finance) are statistically tested. The three econometric tests approaches (LR-test, LM-test and the Wald test) were - inter alia - used to this purpose. Preliminary results shows that - naturally with a few exceptions - expectations of the values of the tax revenues are substantially not influenced by the errors implying from the former experience with similar predictions in the past and that current prediction are, in general, unbiased. |