Максимов С.Н., Бачуринская И.А.
Abstract: The paper analyzes the budget revenues of the super-large cities of Russia (Moscow and St. Petersburg) for 2017-2020. Particular attention is paid to the analysis of income from real estate in the revenue part of the budget. It is shown that the share of tax payments on property tax in the total budget income of cities is quite low and amounts to 6% – 8% of budget revenues. It is noted that due to an increase in tax payments in the formation of tax at the cadastral value, the amount of tax payments may increase in subsequent periods. An analysis of non-tax budget revenues, in which real estate participates, made it possible to draw a conclusion about the need for an effective management policy for real estate objects that are in state and municipal ownership.
Key words: budget revenues; real estate; city
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