DEVELOPMENT OF METHOD FOR FORECASTING REVENUES FROM PERSONAL INCOME TAX TO THE REGION BUDGET REGARDING TO THEIR USE
Abstract
The article develops approaches to forecasting income from personal income tax. Prediction of tax revenues is an important and necessary step in filling the revenue part of the budget, which requires detailed account and analysis of the results and prospects of socio-economic development of the country and its individual regions.
The forecast is based on statistical and correlation-regression methods.
It has been established that the statistical method reflects the real state of income from individuals' income in the regions of Ukraine, and the correlation-regression method can be used in planning the inflow of PIT to the budgets of regions for the next year.
The results of the calculations were verified on the basis of real data.
Keywords: region, personal income tax, tax rate, statistical method, correlation-regression method, forecasting.
References
Література
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References
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Official website of the State Statistics Service of Ukraine. Retrieved from : http://www.ukrstat.gov.ua.
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