Model to estimate municipal fiscal performance using the multiple linear regression method

被引：0
作者：
Delgado, Guadalupe de Jesus Madrigal [1 ]
机构：
[1] Univ Autonoma Sinaloa, Fac Contaduria & Adm, Culiacan, Mexico
来源：
ECONOMIA SOCIEDAD Y TERRITORIO | 2024年 / 24卷 / 74期
关键词：
multiple linear regression; forecast model; EVIEWS; municipal finance; fiscal performance; PROPERTY-TAX COLLECTION; MEXICO; DETERMINANTS;
D O I：
10.22136/est20241939
中图分类号：
C [社会科学总论];
学科分类号：
03 ; 0303 ;
摘要：
The objective of this research is to determine a model to help municipalities estimate their performance in fiscal evaluations and implement actions to improve the results in their local management. The EVIEWS software was used to calculate the estimated model through multiple linear regression. The results indicate the fiscal capacity, tax autonomy, and property tax are the ones that best explain the fiscal performance of municipalities and also the impact that each of these indicators has on the final result of the evaluations.
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页数：23
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