Số No.04 (35) 2025 (35)-2025 Journal of Finance & Accounting Research - Trang 28

Tóm tắt tiếng Việt:

English Summary:

This study analyzes the applicability of the multiple linear regression model in forecasting corporate income tax revenues based on firm-level financial performance indicators. Utilizing data from 213 enterprises under the jurisdiction of Regional Tax Office I during the 2023-2024 period, the research examines the influence of variables such as cost of goods sold (COGS), liquidity ratio, and asset utilization efficiency on return on sales (ROS), which is used as a proxy for financial performance. The regression results indicate that these variables significantly explain the variation in ROS, thereby reflecting a correlation with corporate income tax obligations.

Từ khóa: corporate income tax, revenue forecasting, financial performance, linear regression, tax administration.

Số lượt đọc: 48 - Số lượt tải về: 40

DOI Code: https://doi.org/10.71374/jfar.v25.i4.06