Modelo para estimar el desempeño fiscal municipal utilizando un método de regresión lineal múltiple

Abstract

The objective of this research is to determine a model to help municipalities estimate their performance in fiscal evaluations and implement actions to improve the results in their local management. The EVIEWS software was used to calculate the estimated model through multiple linear regression. The results indicate the fiscal capacity, tax autonomy, and property tax are the ones that best explain the fiscal performance of municipalities and also the impact that each of these indicators has on the final result of the evaluations

Keywords

• multiple linear regression
• forecast model
• eviews
• municipal finance
• fiscal performance