Tepwinuth Chhim

Forecasting Tax Revenue in Cambodia: A Comparative Study of Traditional Time-Series Models and Machine-Learning Methods

The study examines the predictive ability of traditional econometrics and machine-learning models for Cambodian tax revenue estimates using monthly LNTAX from January 2009 to March 2026. Repeated out-of-sample forecasts were then produced through a rolling-origin forecasting design, across two test horizons: 12-months...