Trade Tax: Advantages and Shortcomings
The purpose of the study is to analyze the receipt of the trade fee in the budget of the city of Moscow, as well as to identify the positive and negative features of this collection, which will help the regions to assess the feasibility of its introduction. Trade tax is a local charge which municipal units and the federal cities have the right to enter. Now it acts only in Moscow, in other territories its applying isn't planned in the near future. In this article the analysis of receipts of trade tax has been carried out to the budget of Moscow and also his advantages and shortcomings are marked out.