IDEAS home Printed from https://ideas.repec.org/a/prg/jnlcfu/v2011y2011i1id96p42-54.html
   My bibliography  Save this article

Government Tax Forecasting: Ex Ante Appraisal and Ex Post Evaluation of Accuracy in the Czech Republic
[Vládní daňové predikce: ex ante odhady a ex post hodnocení přesnosti v České republice]

Author

Listed:
  • Ondřej Bayer

Abstract

The article is based on evaluation of government's tax revenue forecasting in Czech Republic between years 2004 and 2007. For evaluation of government forecasting are used ex-post and ex-ante methods. Within the scope of ex-ante method are described methods of regression analysis and time-lines decomposition. Next part is aimed on most frequent errors in statistic forecasting and creation of evaluations. In the part of Ex-post forecasting are described microsimulation measured on Czech tax system between years 2004 and 2007. Government forecasts are evaluated by quality and realized errors are pinpointed.

Suggested Citation

  • Ondřej Bayer, 2011. "Government Tax Forecasting: Ex Ante Appraisal and Ex Post Evaluation of Accuracy in the Czech Republic [Vládní daňové predikce: ex ante odhady a ex post hodnocení přesnosti v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(1), pages 42-54.
    • Handle: RePEc:prg:jnlcfu:v:2011:y:2011:i:1:id:96:p:42-54
    DOI: 10.18267/j.cfuc.96
    as

    Download full text from publisher

    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.96.html
    Download Restriction: free of charge
    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.96.pdf
    Download Restriction: free of charge
    File URL: https://libkey.io/10.18267/j.cfuc.96?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Martin Keene & Peter Thomson, 2007. "An Analysis of Tax Revenue Forecast Errors," Treasury Working Paper Series 07/02, New Zealand Treasury.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Thiess Büttner & Björn Kauder, 2008. "Methods of Revenue Forecasting: An International Comparison," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 44, July.
    2. Timothy Irwin & Oscar Parkyn, 2009. "Improving the Management of the Crown’s Exposure to Risk," Treasury Working Paper Series 09/06, New Zealand Treasury.
    3. Thiess Buettner & Bjoern Kauder, 2010. "Revenue Forecasting Practices: Differences across Countries and Consequences for Forecasting Performance," Fiscal Studies, Institute for Fiscal Studies, vol. 31(3), pages 313-340, September.
    4. Fabio Ashtar Telarico, 2023. "Опростяване И Усъвършенстване [Simplifying and Improving]," Post-Print hal-03989969, HAL.
    5. Ondřej Bayer, 2013. "Research of Estimates of Tax Revenue: An Overview," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2013(3), pages 59-73.
    6. Fabio Ashtar Telarico, 2022. "Simplify and Improve: Revisiting Bulgaria's Revenue Forecasting Models," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 6, pages 633-654.

    More about this item

    Keywords

    Forecast; Tax revenue; Evaluation; Predikce; Daňové výnosy; Hodnocení;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:prg:jnlcfu:v:2011:y:2011:i:1:id:96:p:42-54. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stanislav Vojir (email available below). General contact details of provider: https://edirc.repec.org/data/uevsecz.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.