What question did this study set out to answer?

To enhance the accuracy of tax revenue forecasts for the budget by integrating various forecasting methods.

January 24, 2026Open Access

Problems of Forecasting of Budget Tax Revenues

Key Points

To enhance the accuracy of tax revenue forecasts for the budget by integrating various forecasting methods.
Develops a combined forecasting approach
Integrates econometric methods for time series analysis
Incorporates expert assessment procedures
Tests the effectiveness of the new approach
Demonstrates improved accuracy of tax revenue forecasts
Minimizes systematic errors in existing forecasting methods
Highlights the effectiveness of the combined approach in practical applications

Abstract

The methods of forecasting used today in practice do not allow taking into account the influence of many external factors affecting the amount of tax revenue to the budget. This reduces the accuracy of forecasts. The article develops and tests a combined approach to forecasting tax revenue for the budget of a constituent entity of the Russian Federation. The approach integrates econometric methods for time series analysis and an expert assessment procedure. This minimizes systematic errors inherent in quantitative or qualitative methods.

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Cite This Study

Yuliya Cherkasova (Mon,) studied this question.

synapsesocial.com/papers/6974610cbb9d90c67120af71 https://doi.org/https://doi.org/10.29039/2500-1469-2025-13-9-215-227

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