To forecast of revenue from VAT may be based on establishing an empirical relationship between the growth of stable currency and VAT corresponding to the increase of the tax base. In this method, the team choose to consider the relationship between the VAT to GDP. The data to be retrieved is a data string VAT and GDP as tax base represented by you in the period 2005-2015 from the Ministry of finance and the General Department of statistics. The data included in the model is the natural log of the VAT and GDP. Also according to the analysis of the change in tax policy and income tax status, the team brought more turn D to model to consider the change of other elements up of VAT revenues. Specifically D value of 0 represents the period before the crisis year 2009 and D receive a value of 1 for the period after 2010.
đang được dịch, vui lòng đợi..