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Monitoring annual fiscal targets:a regional application

  • Leal, Teresa

    (Universidad de Huelva)

  • Pérez, Javier J


    (Universidad Pablo de Olavide de Sevilla y Centro de Estudios Andaluces)

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.

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Article provided by Asociación Española de Ciencia Regional in its journal Investigaciones Regionales.

Volume (Year): (2005)
Issue (Month): 7 ()
Pages: 53-67

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Handle: RePEc:ris:invreg:0162
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