期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：How big will be the receipts in budgetary execution? Lower? Bigger? Referring to last year, is the
situation better? How much will the receipts be next month? These are questions which flow inevitably in
the end of each month, especially in times of economic crisis. The same question can be made clear for
each taxpayer separately.This article proposes an equation of revenues‟ forecasting at a moment of time
pending on previous periods of revenues , a method to the financing budget deficit by reducing arrear and
a way to increase the quality of the risk analysis corresponding to the tax control .
关键词：tax administration, ARMA process , Forecasts of Budget , budget
