Forecasting the collection of the state value added tax (ICMS) in Santa Catarina: the general to specific approach in regression analysis

Forecasting the collection of the state value added tax (ICMS) in Santa Catarina: the general to specific approach in regression analysis

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In this paper was verified the possibility of improving the monthly forecasts of the Value Added Tax on Merchandise and Services (ICMS) collected by the State of Santa Catarina, Brazil. Dynamic regression will be used based on the concepts of cointegration and error correction utilizing the general...

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Bibliographic Details
Main Authors: Eder Daniel Corvalão, Robert Wayne Samoryl, Gutemberg Hespanha Brasil
Format: Article
Language:English
Published: Associação Brasileira de Engenharia de Produção (ABEPRO) 2010-08-01
Series:Brazilian Journal of Operations & Production Management
Subjects:
Forecasting
general to specific
value added taxes
Online Access:https://bjopm.emnuvens.com.br/bjopm/article/view/86

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