Document Type : Research Paper
Authors
1 M.S. in Economics
2 Associate Professor, K.N. Toosi University of Technology
3 The Faculty of Institute For Trade Studies and Research
Abstract
This paper deals with forecasting the tax revenues of legal entities in Iran. For this
purpose, the structural natures of time series of tax revenues for Iranian legal entities are
detected. Based on the separation among the resources (government and NGOs), the
linearity, nonlinearity, chaotic, and random behaviors are diagnosed via the Lyapunov
exponential analysis. Using Box- Jenkins and Neural Networks models with different
numbers of input, output, hidden layers, learning algorithm, learning rate and etc., the
performance of each model are evaluated during the years of 1381- 1387. Finally, the
optimal forecasting model is proposed as a multi input- multi output neural network
structure with a novel algorithm. The performance of the proposed structure is evaluated
during the years of 1388- 1393 in the forecasting process.
Keywords
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