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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Revenue Forecasting in Municipal Budgets
 Talíř, Jan ; Sedmihradská, Lucie (advisor) ; Kostohryz, Jiří (referee)
The diploma thesis is focused on the analysis of prediction of tax revenues in conditions of cities Polička, Svitavy and Litomyšl. The main objective was to determine how surveyed municipalities predict their tax revenues, how accurate their estimates are and, in particular, whether it is possible to achieve more accurate results based on basic statistical methods. Minor objectives of this work were the description of how the individual municipalities forecast tax revenues, how the forecasts are integrated into the budget process and how this issue is dealt with in the United States. The results of the analysis showed that it is not possible to get more accurate predictions using basic quantitative models. It turned out that the quality of predictions of the statistical models was similar to the quality of the municipal estimates, even at forecasts of those tax revenues, where the deviation from the real revenue is quite high.
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Revenue forecasting in municipal budgets
 Talíř, Jan ; Sedmihradská, Lucie (advisor) ; Slintáková, Barbora (referee)
The focus of the thesis is set on different ways of analyses of revenue forecasts, their compilation and integration into budget procedure of a certain municipality, in this case Polička. The thesis aims to analyze the ability of the municipality to forecast its revenues as close as possible and to find out whether the forecast can be even more accurate with the help of several statistical methods. A certain part of the thesis is devoted to a description of a method how the municipality forecasts its revenues and what is done before the budget is approved. The result of the thesis shows that the forecasts of the tax revenues are relatively accurate. Futhermore, used methods of revenue forecast are not appropriate for all the revenues in the same way. Therefore it is not advisable to forecast particular revenue by the same method.
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