<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>This paper is based on the vector autoregressive (VAR) model, and the model optimization is completed by determining the lag order to eliminate the autocorrelation in the error term through model comparison. The variables in the tax-related risk of the betting agreement are formed into a vector form, the parameters are estimated by least squares or maximum likelihood estimation, and the interrelationship of the variables is analyzed by impulse response function. The vector autoregressive model was used to evaluate the tax-related risk of the betting agreement of Company M, and 12 factors were obtained. Among them, the factors that have more than 80% influence on tax-related risk are the lack of research on the betting agreement and the backwardness of the theoretical aspects of the handling of the betting agreement, with the influence of 87.89% and 84.98%, respectively. Therefore, the vector autoregressive model can effectively assess the tax-related risks in corporate betting agreements and provide a reference for companies diversifying into restructuring and mergers.</p>
</abstract>

This paper is based on the vector autoregressive (VAR) model, and the model optimization is completed by determining the lag order to eliminate the autocorrelation in the error term through model comparison. The variables in the tax-related risk of the betting agreement are formed into a vector form, the parameters are estimated by least squares or maximum likelihood estimation, and the interrelationship of the variables is analyzed by impulse response function. The vector autoregressive model was used to evaluate the tax-related risk of the betting agreement of Company M, and 12 factors were obtained. Among them, the factors that have more than 80% influence on tax-related risk are the lack of research on the betting agreement and the backwardness of the theoretical aspects of the handling of the betting agreement, with the influence of 87.89% and 84.98%, respectively. Therefore, the vector autoregressive model can effectively assess the tax-related risks in corporate betting agreements and provide a reference for companies diversifying into restructuring and mergers.

Assessment of tax-related risks in corporate betting agreements based on vector autoregressive model

Applied Mathematics and Nonlinear Sciences

This work is licensed under the Creative Commons Attribution 4.0 International License.

This paper is based on the vector autoregressive (VAR) model, and the model optimization is completed by determining the lag order to eliminate the...

Assessment of tax-related risks in corporate betting agreements based on vector autoregressive model

Publié en ligne: 26 août 2023

Pages: -

Reçu: 29 nov. 2022

Accepté: 06 mars 2022

DOI: https://doi.org/10.2478/amns.2023.2.00247

Mots clés
Vector autoregressive model, Betting agreement, Response function, Lag order

© 2023 Yang Zhang, published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Assessment of tax-related risks in corporate betting agreements based on vector autoregressive model

Publié en ligne: 26 août 2023

Pages: -

Reçu: 29 nov. 2022

Accepté: 06 mars 2022

DOI: https://doi.org/10.2478/amns.2023.2.00247

Mots clésVector autoregressive model, Betting agreement, Response function, Lag order

© 2023 Yang Zhang, published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Mots clés
Vector autoregressive model, Betting agreement, Response function, Lag order