Nonlinear Modeling and Forecasting Tax of Legal Entities

This paper deals with forecasting the tax revenues of legal entities in Iran. For this purpose, the structural natures of time series of tax revenues for Iranian legal entities are detected. Based on the separation among the resources (government and NGOs), the linearity, nonlinearity, chaotic, and...

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Main Authors: Saeedeh Hamidi Alamdari, Hamid Khaloozadeh, Mohammad Rezaei Poor
Format: Article
Language:fas
Published: Allameh Tabataba'i University Press 2011-09-01
Series:Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī
Subjects:
Online Access:https://joer.atu.ac.ir/article_2615_bac78e4b178e2af039659ef4409efe52.pdf
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author Saeedeh Hamidi Alamdari
Hamid Khaloozadeh
Mohammad Rezaei Poor
author_facet Saeedeh Hamidi Alamdari
Hamid Khaloozadeh
Mohammad Rezaei Poor
author_sort Saeedeh Hamidi Alamdari
collection DOAJ
description This paper deals with forecasting the tax revenues of legal entities in Iran. For this purpose, the structural natures of time series of tax revenues for Iranian legal entities are detected. Based on the separation among the resources (government and NGOs), the linearity, nonlinearity, chaotic, and random behaviors are diagnosed via the Lyapunov exponential analysis. Using Box- Jenkins and Neural Networks models with different numbers of input, output, hidden layers, learning algorithm, learning rate and etc., the performance of each model are evaluated during the years of 1381- 1387. Finally, the optimal forecasting model is proposed as a multi input- multi output neural network structure with a novel algorithm. The performance of the proposed structure is evaluated during  the years of 1388- 1393 in the forecasting process.
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spelling doaj.art-354a9ac4d91a44d0939c78bf8d2e1a942023-12-26T07:57:33ZfasAllameh Tabataba'i University PressFaslnāmah-i Pizhūhish/Nāmah-i Iqtisādī1735-210X2476-64532011-09-0111421151392615Nonlinear Modeling and Forecasting Tax of Legal EntitiesSaeedeh Hamidi Alamdari0Hamid Khaloozadeh1Mohammad Rezaei Poor2M.S. in EconomicsAssociate Professor, K.N. Toosi University of TechnologyThe Faculty of Institute For Trade Studies and ResearchThis paper deals with forecasting the tax revenues of legal entities in Iran. For this purpose, the structural natures of time series of tax revenues for Iranian legal entities are detected. Based on the separation among the resources (government and NGOs), the linearity, nonlinearity, chaotic, and random behaviors are diagnosed via the Lyapunov exponential analysis. Using Box- Jenkins and Neural Networks models with different numbers of input, output, hidden layers, learning algorithm, learning rate and etc., the performance of each model are evaluated during the years of 1381- 1387. Finally, the optimal forecasting model is proposed as a multi input- multi output neural network structure with a novel algorithm. The performance of the proposed structure is evaluated during  the years of 1388- 1393 in the forecasting process.https://joer.atu.ac.ir/article_2615_bac78e4b178e2af039659ef4409efe52.pdflegal entities taxchaoslyapunov exponentbox ! jenkins modelsartificial neural network
spellingShingle Saeedeh Hamidi Alamdari
Hamid Khaloozadeh
Mohammad Rezaei Poor
Nonlinear Modeling and Forecasting Tax of Legal Entities
Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī
legal entities tax
chaos
lyapunov exponent
box ! jenkins models
artificial neural network
title Nonlinear Modeling and Forecasting Tax of Legal Entities
title_full Nonlinear Modeling and Forecasting Tax of Legal Entities
title_fullStr Nonlinear Modeling and Forecasting Tax of Legal Entities
title_full_unstemmed Nonlinear Modeling and Forecasting Tax of Legal Entities
title_short Nonlinear Modeling and Forecasting Tax of Legal Entities
title_sort nonlinear modeling and forecasting tax of legal entities
topic legal entities tax
chaos
lyapunov exponent
box ! jenkins models
artificial neural network
url https://joer.atu.ac.ir/article_2615_bac78e4b178e2af039659ef4409efe52.pdf
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