Resumo

MADRIGAL DELGADO, Guadalupe de Jesús. Model to estimate municipal fiscal performance using the multiple linear regression method. Econ. soc. territ [online]. 2024, vol.24, n.74, e1939.  Epub 08-Mar-2024. ISSN 2448-6183.  https://doi.org/10.22136/est20241939.

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.

Palavras-chave : multiple linear regression; forecast model; EVIEWS; municipal finance; fiscal performance.