Improving the quality of investment processes in Moscow’s economy

Abstract

The paper proposes ways of using data on actually executed investments in fixed assets in the work of state auditors in order to solve two practical problems: estimating the volumes of tax revenues from the property of organizations and concluding on the degree of reliability of feasibility studies on the city’s participation in the authorized capital of economic entities. An original methodology, based on considering regularities in the process of reproduction in fixed assets, is proposed for estimating increases in tax receipts.