| Title |
Analysis of a tax collection using functional data / |
| Translation of Title |
Mokesčių surinkimo analizė naudojant funkcinius duomenis. |
| Authors |
Gudan, Jovita |
| Full Text |
|
| Pages |
92 |
| Keywords [eng] |
funkcinė duomenų analizė, duomenų glodinimas, funkcinė pagrindinių komponenčių analizė, funkciniai tiesiniai modeliai |
| Abstract [eng] |
The purpose of the study is to investigate tax collection data using functional data analysis (FDA) technique. This work consists of two applications with monthly municipal budget revenue of Lithuania and daily tax receipt data. The objective of the first application is to analyze the behavior of various forecasts under the Top-Down, Bottom-Up and introduced Middle-Up approaches in order to identify under which conditions one approach would be preferred instead of the other in terms of lower forecasting errors. Herewith the objective of the second application is to analyze the correctness of applying functional regression model for daily tax receipt data. The results show that Top-Down approach seems to be superior for monthly municipal budget revenue forecasts and functional linear model is appropriate tool for modeling tax receipt data. |
| Dissertation Institution |
Vilniaus universitetas. |
| Type |
Master thesis |
| Language |
English |
| Publication date |
2017 |
