Features of city budget revenues of the Moscow Oblast as a source of financing the development of the peripheral part of the Moscow agglomeration

Subject. The article considers the features of budget revenues of urban districts of the Moscow Oblast related to their inclusion in the Moscow agglomeration. Objectives. The study aims at substantiating the distinctive features of urban budgets in the Moscow Oblast, defining the budgetary policy opportunities available to local governments of these cities, and formulating the proposals to improve the efficiency of revenue generation. Methods. The study rests on analysis, synthesis, analogy, comparison, and grouping methods. Results. We analyzed the specifics of budget revenues of urban districts within the Moscow Oblast, distinguishing them from other urban districts; assessed the impact of the population, remoteness of urban district from the capital, the status of a science city, on the structure of its budget revenues. The paper established that the total and tax revenues are not directly related to the size of the population. The distance from Moscow is a factor that affects some budget parameters, which is due to a number of reasons, including the employment structure and the place of personal income tax payment, the level of wages, and the value of property. Conclusions. The findings can be used by the authorities of the Moscow Oblast and local governments of urban districts in planning budget revenues, improving inter-budgetary relations. One of the promising areas is the creation of mechanisms for transferring additional income to the local level, measures to provide additional support to science cities, and technology entrepreneurship development.