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Monitorización de objetivos fiscales anuales: una aplicación con datos regionales

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Author Info
Teresa Leal () (Universidad de Huelva)
Javier J. Pérez () (Centro de Estudios Andaluces)

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Abstract

En este artículo evaluamos el grado de ajuste a los objetivos presupuestarios establecidos de un conjunto de datos de recaudación tributaria de la Comunidad Autónoma de Andalucía. Usamos la metodología de Kanda (2002), que permite evaluar la probabilidad de alcanzar el objetivo anual prefijado cuando se dispone de información mensual de una parte del año. Los perfiles mensuales estudiados se ajustaron a una senda compatible con el objetivo anual en casi todos los casos estudiados. Además se aprecia una tendencia en los Impuestos directos y Tasas, precios públicos y otros ingresos a mostrar un sesgo a la baja respecto al objetivo anual, mientras que el capítulo de Impuestos indirectos tiende a presentar errores positivos respecto al objetivo anual.

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Publisher Info
Paper provided by Centro de Estudios Andaluces in its series Economic Working Papers at Centro de Estudios Andaluces with number E2004/66.

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Length: 17 pages
Date of creation: 2004
Date of revision:
Handle: RePEc:cea:doctra:e2004_66

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Related research
Keywords: ingresos públicos objetivos presupuestarios previsión y seguimiento

Find related papers by JEL classification:
E6 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook
H7 - Public Economics - - State and Local Government; Intergovernmental Relations
R5 - Urban, Rural, and Regional Economics - - Regional Government Analysis

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

  1. Daniel Kanda, 2002. "Assessing Monthly Progress Towards Annual Fiscal Revenue Targets," IMF Working Papers 02/116, International Monetary Fund. [Downloadable!]
  2. Gonzalo Camba-Mendez & Ana Lamo, 2004. "Short-term monitoring of fiscal policy discipline," Journal of Applied Econometrics, John Wiley & Sons, Ltd., vol. 19(2), pages 247-265. [Downloadable!]
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