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Innovative Applications of Artificial Neural Networks in Tax Forecasting

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Summary:The importance of forecasting tax revenues is vital for economic planning and financial sustainability in Mozambique. The study addresses this topic by exploring the potential of Artificial Neural Networks (ANNs) to improve such predictions. The central problem is the limitation of conventional methods in capturing the complexity of fiscal data. The objective is to develop an ANN model that incorporates historical data and economic factors, providing a mixed methodology that enriches the analysis with qualitative and quantitative data. The rationale for adopting ANNs lies in their superior modeling and prediction capabilities in large and complex data environments. The results achieved demonstrate that ANNs can predict tax revenues with greater accuracy, surpassing traditional models. The conclusion points to the ANN as a valuable tool for tax authorities, enhancing efficiency in collection and contributing to the country's fiscal stability.
Main Authors:Rodolfo, Bruno Couto de Abreu
Other Authors:Gonçalves, Bruno F.
Subject:Neural networks Tax forecast Sustainability
Year:2025
Country:Portugal
Document type:article
Access type:open access
Associated institution:Instituto Politécnico de Bragança
Language:English
Origin:Biblioteca Digital do IPB

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