Monitoring annual fiscal targets:a regional application

Teresa Leal and Javier Pérez
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Teresa Leal: Universidad de Huelva

INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, 2005, issue 7, 53-67

Abstract: The aim of this paper is to assess adherence to announced annual bud- getary targets of a set of fiscal revenue data for the Regional Government of Andalu- sia (1994-2002).The statistical methodology of Kanda (2002)is employed for eva- luating the likelihood of meeting annual fiscal revenue targets,given partial-year monthly data.The results suggest that monthly profiles where consistent in almost all the considered cases with the attainment of the annual goals.In addition,a trend is observed in Direct Taxes and Estate and Other Taxes to under perform annual objec- tives,while Indirect Taxes tend to over perform annual targets.

Keywords: public revenue; budgetary targets; forecasting and monitoring (search for similar items in EconPapers)
JEL-codes: E60 H70 R50 (search for similar items in EconPapers)
Date: 2005
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Persistent link: https://EconPapers.repec.org/RePEc:ris:invreg:0162

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