Home  Journals  Economic Analysis: Theory and Practice  17(368) - 2014 May

A model of tax-levy and tax-revenue forecasting

Available online: 9 May 2014

Subject Heading: Taxation

JEL Classification: 

Pages: 53-59

The article deals with forecasting and assessment of tax potential as to taxes and levies raised by the budget system of Russia and the federal subjects, in particular, the Kabardino-Balkarian Republic. Based on the model of tax-revenue control used by Barents Group, LLC, the author develops a model of control and prediction of tax revenue and levies, making the dynamics of tax-and-revenue planned collection for a certain period of time, as the first stage.

Keywords: mathematical modeling, forecast dynamics, tax levy, International Accounting Standards, tax system, tax haven, prediction

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