Capabilities of Correlation-Regression Analysis for Forecasting of Value Added Tax

Margarita S. Irizepova

Abstract


This article is devoted to description of peculiarities of forecast of VAT (“invoiced VAT” and “paid VAT”) with the help of indicators of tax statistics and correlation-regression analysis. The offered method of forecasting allows determining the values of VAT indicators in the long term in connection with expected values of GDP. Demonstration of the method is presented by calculations of indicators “invoiced VAT” and “paid VAT” for 2015-2025 on the basis of official statistical information for 2006-2014.

DOI: 10.5901/mjss.2016.v7n1p24


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This work is licensed under Creative Commons Attribution 3.0 License.

Mediterranean Journal of Social Sciences ISSN 2039-9340(Print) ISSN 2039-2117(Online)

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