Title Functional approach to analysis of daily tax revenues /
Translation of Title Dieninių mokestinių pajamų analizė funkciniu metodu.
Authors Gudan, Jovita ; Račkauskas, Alfredas
DOI 10.15388/LMR.A.2019.14948
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Is Part of Lietuvos matematikos rinkinys. Ser. A.. Vilnius : Vilniaus universiteto leidykla. 2019, vol. 60, p. 7-14.. ISSN 0132-2818. eISSN 2335-898X
Keywords [eng] functional data analysis ; data smoothing ; registration, prediction
Abstract [eng] We present a functional data analysis approach to modeling and analyzing daily tax revenues. The main features of daily tax revenue we need to extract are some patterns within calendar months which can be used for prediction. As standard seasonal time series techniques cannot be used due to varying number of banking days per calendar month and presence of seasonality between and within months we interpret monthly tax revenues as curves obtained from daily data. Standard smoothing techniques and registration taking into account time variability are used for data preparation.
Published Vilnius : Vilniaus universiteto leidykla
Type Journal article
Language English
Publication date 2019