IDEAS home Printed from https://ideas.repec.org/a/ris/invreg/0162.html
   My bibliography  Save this article

Monitoring annual fiscal targets:a regional application

Author

Listed:
  • Leal, Teresa

    (Universidad de Huelva)

  • Pérez, Javier J

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

Abstract

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.

Suggested Citation

  • Leal, Teresa & Pérez, Javier J, 2005. "Monitoring annual fiscal targets:a regional application," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 7, pages 53-67.
  • Handle: RePEc:ris:invreg:0162
    as

    Download full text from publisher

    File URL: http://www.aecr.org/images/ImatgesArticles/2007/03%20Leal.pdf
    File Function: Full text
    Download Restriction: no

    More about this item

    Keywords

    public revenue; budgetary targets; forecasting and monitoring;

    JEL classification:

    • E60 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - General
    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
    • R50 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ris:invreg:0162. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Julieta Llungo-Ortíz). General contact details of provider: http://edirc.repec.org/data/aecrrea.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.