APPLICATION OF ECONOMETRIC MODEL IN THE STUDIES OF FACTORS AFFECTING THE INCOME TAX OF LEGAL ENTITY IN THE SLOVAK REPUBLIC Cover Image

APPLICATION OF ECONOMETRIC MODEL IN THE STUDIES OF FACTORS AFFECTING THE INCOME TAX OF LEGAL ENTITY IN THE SLOVAK REPUBLIC
APPLICATION OF ECONOMETRIC MODEL IN THE STUDIES OF FACTORS AFFECTING THE INCOME TAX OF LEGAL ENTITY IN THE SLOVAK REPUBLIC

Author(s): Anna Bánociová, Ľudmila Pavličková
Subject(s): Economy
Published by: Reprograph
Keywords: tax incomes; inflation; GDP; number of legal entities; tax rate; econometrics; modeling

Summary/Abstract: Econometric models are used to analyze the development for the period for which the data are available (ex post analysis), and also for predicting the future values of endogenous variables (ex ante analysis). Econometric modeling is one of the most common ways of macroeconomic forecasting. This paper describes the econometric model created by using the software "R", which in the view of statistically significant factors, estimated the possible development of tax incomes of the Slovak Republic based on the data analyzed for the period 1993-2011.

  • Issue Year: VIII/2013
  • Issue No: 24
  • Page Range: 141-153
  • Page Count: 13
  • Language: English