Scholarly record
MODELING DATA ON TAXES AND AVERAGE ANNUAL SALARY IN BULGARIA
Abstract
The article presents modeling data on taxes and average annual salary in Bulgaria. This information is stored in a created relational database containing twelve tables. Updating the database is done each year, and the respective new records are entered into the indicated tables. The data about the taxes that are included in total expenditure of households by expenditure groups, average annual salary in Bulgaria and average annual salary by regions (North-West, North Central, North-East, South-East, South-West and South Central) in Bulgaria are searched from the database. Selected set of criteria is used to form queries from it. The methods of regression analysis and hierarchical cluster analysis are applied to the obtained information. Linear regression models are used to describe the change on the taxes and the average annual salary in relevant region by years. The grouping of these investigated indicators is discussed. The mentioned information about regions, household expenditure and income, salaries and etc. related to other countries could also be entered and stored in the database and subsequently could be analysed. The examined time interval in the article includes 16 years period from 1999 to 2014.
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References11
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