. "Moravansk\u00FD, Dalibor" . "Finance a \u00FAv\u011Br Czech Journal of Economics and Finance" . "The article analyzes macroeconomic forecasts of tax revenue in Czech Republic. Forecasts are tested for their bias on data from Czech Republic from 1993 to 2003. The authors argue that Czech tax-revenue forecasts have been highly biased in last decade. Best forecast quality could be found for consumption taxes (Vat and Excises), which bias is about 6-7 %. There is significant improvement of the forecast quality for personal income tax. Rest of analysed tax foreasts had no improvement during 1993-2002. Hypothesis of unbiasedness could not be rejected for most of Czech taxes. Exclusion are consumption taxes (Vat and Excises)"@en . "P\u0159\u00EDsp\u011Bvek se zam\u011B\u0159uje shrnut\u00ED krit\u00E9ri\u00ED pou\u017E\u00EDvan\u00FD k evaluaci makroekonomick\u00FDch p\u0159edpov\u011Bd\u00ED. Krit\u00E9ria jsou prezentov\u00E1na s p\u0159ihl\u00E9dnut\u00EDm k t\u00E9matu p\u0159\u00EDsp\u011Bvku predikc\u00EDm v\u00FDnos\u016F z dan\u00ED v \u010Cesk\u00E9 republice. Kvalita p\u0159edpov\u011Bd\u00ED je posouzena zejm\u00E9na s p\u0159ihl\u00E9dnut\u00EDm k hypot\u00E9ze jejich z\u00E1m\u011Brn\u00E9ho zkreslov\u00E1n\u00ED jejich tv\u016Frci. Prezentovan\u00E1 krit\u00E9ria jsou pot\u00E9 aplikov\u00E1na na re\u00E1ln\u00E1 data o p\u0159edpov\u011Bd\u00EDch a skute\u010Dn\u00FDch da\u0148ov\u00FDch v\u00FDnosech v \u010CR v letech 1993-2002. V\u00FDsledky anal\u00FDz potvrzuj\u00ED, \u017Ee \u010Desk\u00E9 p\u0159edpov\u011Bdi da\u0148ov\u00FDch p\u0159\u00EDjm\u016F nelze pova\u017Eovat za p\u0159\u00EDli\u0161 kvalitn\u00ED. Pro v\u011Bt\u0161inu \u010Desk\u00FDch dan\u00ED je rovn\u011B\u017E nutno odm\u00EDtnout hypot\u00E9zu o jejich nezkreslenosti." . . . "Evaluace predikc\u00ED da\u0148ov\u00FDch v\u00FDnos\u016F v \u010CR" . . "2"^^ . . "000228905300004" . "2"^^ . . . "55" . . . . . "26"^^ . "Evaluace predikc\u00ED da\u0148ov\u00FDch v\u00FDnos\u016F v \u010CR"@cs . "Evaluace predikc\u00ED da\u0148ov\u00FDch v\u00FDnos\u016F v \u010CR" . "520689" . "CZ - \u010Cesk\u00E1 republika" . "RIV/00216224:14560/05:00013695" . . "\u0160palek, Ji\u0159\u00ED" . . . . "14560" . . "Evaluation of Tax-Revenue Forecasts in the Czech Republic"@en . "public finance; tax revenues; revenue forecast; state budget"@en . "P(GA402/02/0393), Z(MSM 145600001)" . "P\u0159\u00EDsp\u011Bvek se zam\u011B\u0159uje shrnut\u00ED krit\u00E9ri\u00ED pou\u017E\u00EDvan\u00FD k evaluaci makroekonomick\u00FDch p\u0159edpov\u011Bd\u00ED. Krit\u00E9ria jsou prezentov\u00E1na s p\u0159ihl\u00E9dnut\u00EDm k t\u00E9matu p\u0159\u00EDsp\u011Bvku predikc\u00EDm v\u00FDnos\u016F z dan\u00ED v \u010Cesk\u00E9 republice. Kvalita p\u0159edpov\u011Bd\u00ED je posouzena zejm\u00E9na s p\u0159ihl\u00E9dnut\u00EDm k hypot\u00E9ze jejich z\u00E1m\u011Brn\u00E9ho zkreslov\u00E1n\u00ED jejich tv\u016Frci. Prezentovan\u00E1 krit\u00E9ria jsou pot\u00E9 aplikov\u00E1na na re\u00E1ln\u00E1 data o p\u0159edpov\u011Bd\u00EDch a skute\u010Dn\u00FDch da\u0148ov\u00FDch v\u00FDnosech v \u010CR v letech 1993-2002. V\u00FDsledky anal\u00FDz potvrzuj\u00ED, \u017Ee \u010Desk\u00E9 p\u0159edpov\u011Bdi da\u0148ov\u00FDch p\u0159\u00EDjm\u016F nelze pova\u017Eovat za p\u0159\u00EDli\u0161 kvalitn\u00ED. Pro v\u011Bt\u0161inu \u010Desk\u00FDch dan\u00ED je rovn\u011B\u017E nutno odm\u00EDtnout hypot\u00E9zu o jejich nezkreslenosti."@cs . "RIV/00216224:14560/05:00013695!RIV10-MSM-14560___" . . "3-4" . "0015-1920" . . "Evaluation of Tax-Revenue Forecasts in the Czech Republic"@en . "Evaluace predikc\u00ED da\u0148ov\u00FDch v\u00FDnos\u016F v \u010CR"@cs . . "[6F3CE7627182]" .