Methodical Approach to the Formation of the List of Organizations of the Construction Complex of the City of Moscow for the Purposes of State Statistics and Taxation

There is a lack of accounting in reference materials of state statistics bodies and when calculating tax revenues of organizations belonging to only one indus-try (Construction) and having OKVED code 2 only from one section (section F), if we are talking about the Construction Сomplex of Moscow as a whole. The ex-pediency of using a methodological approach to the formation of the list of organizations of the Construction Сomplex on the basis of accounting in its composi-tion both «construction» organizations and organizations of related industries, but contributing to the results of the Construction Сomplex activity is substantiated. It is proposed to consider the Construction Сomplex of the city of Moscow as a set of four interrelated industries (construction; real estate operations; activities in architecture and engineering design; production of building materials), which in-clude organizations with different codes OKVED 2 from different sections of the classifier. The proposed methodical approach to formation of the list of Construction industry organizations, its clarification and updating was tested by NPTS «City Development» as part of its research work.

O.A. IVANOVA, Candidate of Sciences (Economy) (This email address is being protected from spambots. You need JavaScript enabled to view it.)

LLC RDC “City Development” (18, bldg. 3, Mira Prospect, Moscow, 129090, Russian Federation)

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