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Volume 50, Issue 2

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Forecasting the Main Tax Revenues in the Czech Economy

Bezděk, Vladimír; Stiller, Vladimír

Year: 2000   Volume: 50   Issue: 2   Pages: 66-77

Abstract: public finance; taxesThis article deals with the forecasting of the main tax revenues in the Czech economy. The authors analyze the relationship between taxes (value added, excise, corporate income, personal income, and social-security contributions) and selected macroeconomic variables (especially, GDP and wage growth). Several linear regression models are presented. They tend to be viable and suitable for the short-term estimation of tax revenues conditional to no structural changes in the fiscal framework. The authors, in emphasizing the difficulties associated with the predictability of budget resources, shed light upon the fiscal processes in the Czech economy.

JEL classification: H2

Keywords: public finance; taxes

RePEc: n/a

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