Problems of Forecasting of Budget Tax Revenues
Year: 2025
Type: article
Abstract: The methods of forecasting used today in practice do not allow taking into account the influence of many external factors affecting the amount of tax revenue to the budget. This reduces the accuracy of forecasts. The article develops and tests a combined approach to forecasting tax revenue for the budget of a constituent entity of the Russian Federation. The approach integrates econometric methods for time series analysis and an expert assessment procedure. This minimizes systematic errors inherent in quantitative or qualitative methods.
Source: Russian Journal of Management
Author: Yuliya Cherkasova
Institution: Siberian Federal University
Language: English
Field: Decision Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7125408158