Seguimiento de objetivos fiscales anualesuna aplicación con datos regionales
- Teresa Leal
- Javier J. Pérez
ISSN: 1695-7253, 2340-2717
Année de publication: 2005
Número: 7
Pages: 53-67
Type: Article
D'autres publications dans: Investigaciones Regionales = Journal of Regional Research
Résumé
The aim of this paper is to assess adherence to announced annual budgetary targets of a set of fiscal revenue data for the Regional Government of Andalusia (1994-2002). The statistical methodology of Kanda (2002) is employed for evaluating the likelihood of meeting annual fiscal revenue targets, given partial-year monthly data. The results suggest that monthly profiles where consistent in almost all considered cases with the attainment of annual goals. In addition, a trend is observed in Direct Taxes and Estate and Other Taxes to under perform annual objectives, while Indirect Taxes tend to over perform annual targets.