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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Format: | Article |
Language: | fas |
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Allameh Tabataba'i University Press
2011-09-01
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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. |
first_indexed | 2024-03-08T19:27:20Z |
format | Article |
id | doaj.art-354a9ac4d91a44d0939c78bf8d2e1a94 |
institution | Directory Open Access Journal |
issn | 1735-210X 2476-6453 |
language | fas |
last_indexed | 2024-03-08T19:27:20Z |
publishDate | 2011-09-01 |
publisher | Allameh Tabataba'i University Press |
record_format | Article |
series | Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī |
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 |
work_keys_str_mv | AT saeedehhamidialamdari nonlinearmodelingandforecastingtaxoflegalentities AT hamidkhaloozadeh nonlinearmodelingandforecastingtaxoflegalentities AT mohammadrezaeipoor nonlinearmodelingandforecastingtaxoflegalentities |