ESC
Clarivate

 
Source: Journal Citation ReportsTM from ClarivateTM 2022

Entrepreneurship and Sustainability Issues Open access
Journal Impact FactorTM (2022) 1.7
Journal Citation IndicatorTM (2022) 0.42
Received: 2019-05-16  |  Accepted: 2019-12-10  |  Published: 2020-03-30

Title

Tax revenues estimation and forecast for state tax audit


Abstract

The forecast model analysis of dependence of tax revenues of the state budget on macroeconomic indicators is presented. For example, the hypothesis of the impact of total retail trade on domestic taxes on goods, works and services through correlation and regression analysis is studied. Moreover, the influence of nominal income per capita, the volume of industrial products (goods and services), and investments in fixed capital on income tax was assessed. In the course of the study, the indicator of crude oil and natural gas production was selected and its impact on tax revenues from international trade and foreign operations of the country was analyzed. Thus, the importance of methods of forecasting tax revenues in the context of state tax audit and budget planning is substantiated.


Keywords

tax, state budget, tax audit, tax revenues, income tax, modeling, planning, forecasting, macroeconomic indicators, scenario method


JEL classifications

H25 , H30 , H32 , O23


URI

http://jssidoi.org/jesi/article/530


DOI


Pages

2419-2435


This is an open access issue and all published articles are licensed under a
Creative Commons Attribution 4.0 International License

Authors

Serikova, Madina
L. N. Gumilyov Eurasian National University, Nur-Sultan, Kazakhstan http://www.enu.kz
Articles by this author in: CrossRef |  Google Scholar

Sembiyeva, Lyazzat
L. N. Gumilyov Eurasian National University, Nur-Sultan, Kazakhstan http://www.enu.kz
Articles by this author in: CrossRef |  Google Scholar

Balginova, Kuralay
Baishev University, Aktobe, Kazakhstan https://www.vuzbaishev.kz
Articles by this author in: CrossRef |  Google Scholar

Alina, Gulzhan
Kazakh University of Economy, Finance and International Trade, Nur-Sultan, Kazakhstan https://kuef.kz
Articles by this author in: CrossRef |  Google Scholar

Shakharova, Aliya
L. N. Gumilyov Eurasian National University, Nur-Sultan, Kazakhstan http://www.enu.kz
Articles by this author in: CrossRef |  Google Scholar

Kurmanalina, Anar
Karaganda Economic University of Kazpotrebsoyuz, Karaganda, Kazakhstan https://www.keu.kz
Articles by this author in: CrossRef |  Google Scholar

Journal title

Entrepreneurship and Sustainability Issues

Volume

7


Number

3


Issue date

March 2020


Issue DOI


ISSN

ISSN 2345-0282 (online)


Publisher

VšĮ Entrepreneurship and Sustainability Center, Vilnius, Lithuania

Cited

Google Scholar

Article views & downloads

HTML views: 3126  |  PDF downloads: 1685

References