Money, finances and credit

Main areas of tax revenues statistical analysis

Economic Annals-XXI

Economic Annals-ХХI: Volume 136, Issue 11-12(2), Pages: 49-52

Citation information:
Boyko, Yu. (2013). Main areas of tax revenues statistical analysis. Economic Annals-XXI, 11-12(2), 49-52. https://ea21journal.world/index.php/ea-v136-13/

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Yuliya Boyko
Post-Graduate Student,
Ternopil National Economic University
11 Lvivska St., Ternopil, 46020, Ukraine
Chornenka86@gmail.com

Main areas of tax revenues statistical analysis

Abstract. Purpose: An important task in managing the country’s economy is to achieve a sustainable level of financial resources centralization. Adverse effects cause lack of funds as well as their excessive concentration. More than 70% of budget receipts are tax revenues. Therefore, it is necessary to conduct a comprehensive statistical analysis of tax revenues and conditions for their formation to determine the optimal level of income. Methods: The article outlines the areas of statistical analysis of the taxation process on the basis of existing methods systematization. They provide an extensive evaluation by filling existing gaps in statistical analysis practice. Results: Directions of statistical analysis conducted in this research include: analysis of changes in tax revenue, tax revenue structure analysis, analysis of tax debt and overpayments, comparative analysis of actual and scheduled revenue, factor analysis, rating assessment and analysis of administrative-territorial units tax potential. Statistical analysis was realized on the set of defined areas, each of which includes a set of methods, followed by continuous monitoring and informational provision. Discussion: Received data provides an extensive description of the taxation process to meet the needs of socio-economic actors and is the basis for predictive calculations on perspective. It is important that their usage helps the governing body to respond quickly to changes in the economic environment and make evidence-based decisions to prevent negative trends.

Keywords: Taxation; Tax Revenues; Statistical Analysis; Directions of Research

JEL Classification: C10; H21

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Received 09.10.2013

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