THE ANALYSIS OF INCOMES OF MOSCOW BUDGET TO IDENTIFY WAYS TO INCREASE OF TAX POTENTIAL

Abstract

With each passing year the expense of both the state as a whole and the individual subject increase. To cover the projected costs required a certain level of income. The set of income and expenditure form the budget of the subject. Each budget is based on projected revenue and projected values of the expenditure side of the budget. According to the provisions of the Budget code of the Russian Federation budget revenue share on tax, non-tax and grant revenues. Moscow has the largest budget among the subjects of the Russian Federation. In the conditions of unstable economic situation observed in the country, particularly relevant is the consideration of the main sources of revenue in the budget of the city of Moscow in 2015, the analysis of the revenues in the city budget in dynamics for the previous periods, in order to assess the impact of the adverse economic situation in the city budget. The main goal of the analysis of the tax revenues of the budget of Moscow and identify ways to improve the tax potential of Moscow.