摘要：Fluctuations and economic structural changes represent key concepts for the analysis of data in a particular situation. They are the raw material for the estimate and prediction of variables which are representative of the economic activity of a country. The structural changes are especially relevant events in the analysis of the economic situation which are carefully examined, particularly due to their implications. The fluctuations substantially increase the knowledge of the economic system, so that they can better explain the behaviour of the analysed variables and obtain more accurate predictions and diagnosis. On the basis of the information obtained from the Dirección Nacional de Coordinación Fiscal con las Provincias, dependent on the Ministerio del Interior de la Nación, we have carried out a descriptive analysis of the behaviour of the tax collection on the gross revenues of the provinces in the region of Northeastern Argentina-Catamarca, Jujuy, Salta, Santiago del Estero and Tucumán- for the period between 1983 and 2002. Moreover, we have considered to include the relationship between the tax collection and the Gross Domestic Product (GDP) in each region, in order to measure its effect and to have a coefficient of interjurisdictional comparison of the tax efficiency on the part of the tax collection institution. Finally, according to the availability of monthly tax data in the Province of Tucumán, we have carried out an analysis of the series corresponding to the gross revenue tax from January 1987 to June 2003. This analysis is very representative to measure the level of economic activity in our province. For this part of the paper, the statistical method is based on an analysis of chronological series with a state space structural approach.
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