ANALYSIS OF TAX FORECASTING INDICATORS AND THEIR DETERMINING FACTORS
DOI:
https://doi.org/10.5281/zenodo.17444078Keywords:
tax forecasting, fscal policy, budget stability, macroeconomic factors, institutional factors, tax administration, digital technologies, regional disparities, economic modeling, forecast accuracyAbstract
The article provides an in-depth analysis of tax forecasting indicators and the factors that determine them. Itexamines the strategic importance of the tax forecasting process in ensuring effective fscal policy, budget stability, and
economic growth. Based on the analysis, the impact of macroeconomic, institutional, and external economic factors on the
dynamics of tax revenues is studied. The role of improving tax administration efciency, introducing digital technologies,
considering regional disparities, and applying international experience in enhancing forecast accuracy is highlighted. As
a result, it is proven that the use of a comprehensive approach and integrated information systems in the forecasting
process is a necessary condition for strengthening the country’s fscal stability and effectively planning tax policy.
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