| Threat |
Impact on the fiscal security of the municipality |
Condition for improving the budgetary and tax security of Moscow region |
| External |
| Changes in the budget and tax legislation |
Decrease in budget revenues due to the centralization of revenues at the federal and regional levels |
Legislative delineation of revenue and expenditure powers by levels of the budget system |
| Reducing the amount of property of local budgets by transferring it to another level of the budget system |
Decrease in own revenues of budgets due to the reduction of rental payments |
Transfer of objects to the local budgets of objects |
| Internal |
| Subdivision of local budgets according to the level of provision of the population with own income of these budgets |
Allocation of significant financial resources for equalizing local budget revenues per person |
Increasing revenues of local budgets by improving the efficiency of using the existing and transferring additional revenues |
| Low level of planning of budget indicators in local budgets |
Distortion of the equalizing effect of financial assistance from higher-level budgets due to discrepancies between actual and planned amounts of tax revenues |
Expansion of information supply for local authorities. Improving professionalism and literacy of the authorities in the budget process |
| Tax avoidance |
Reduction in tax revenues of the budget |
Improving the efficiency of control and tax administration, reducing the tax burden |
| The presence of large amounts of financial obligations of municipalities |
Decrease in the level of sustainability of local budgets |
Improving the efficiency of spending budget funds |
