PECULIARITIES OF INTRODUCING INCENTIVE TARIFF FORMATION FOR HOUSING AND COMMUNAL SERVICES PROVIDED BY MUNICIPAL ENTERPRISES
Journal Title: Держава та регіони. Серія: Економіка та підприємництво - Year 2018, Vol 2, Issue 101
Abstract
The paper proves the expediency of transition to incentive tariff formation on housing and communal services (HCS) provided by municipal enterprises. The corresponding legislative and regulatory framework of Ukraine is analyzed. The features and advantages of implementing the methodology of incentive regulation (RAB-regulation) of tariffs on HCS are revealed, as well as the shortcomings and risks are identified. The recommendations on adaptation of foreign experience in applying incentive tariff formation on housing and communal services for enterprises of municipal economy of Ukraine have been developed. This will ensure the economic feasibility, transparency, publicity of tariffs and will help prevent the practice of their artificial overestimation.
Authors and Affiliations
О. V. Tarasevych, Yе. S. Hradoboіeva
БУХГАЛТЕРСЬКІ ТА ПОДАТКОВІ АСПЕКТИ ФОРМУВАННЯ РЕЗЕРВУ ВІДПУСТОК НА ПІДПРИЄМСТВІ
У статті проведено дослідження методичних основ і практики обліку резерву виплати відпусток працівників підприємства. Здійснено моделювання облікових ситуацій та визначено вплив типових помилок на розміри нарахованого по...
INTERNATIONALIZATION, INTEGRATION AND INTERNALIZATION IN THE BANKING SECTOR: THEORETICAL AND METHODOLOGICAL ASPECTS IN THE GLOBAL COMPETITION CONTEXT
In the article, the theoretical and methodological aspects of the study of the processes of integration, internationalization and internalization in the banking sector are systematized. The systematization allowed determ...
FEATURES OF MANAGEMENT OF CURRENT ASSETS OF THE ENTERPRISE IN MODERN CONDITIONS OF BUSINESS
The theoretical aspects of management of assets of the enterprise were studied. Peculiarities of management of current assets were considered. The existence of own working capital of the enterprise was analysed. The busi...
ROLE OF WTO NOTIFICATION SYSTEM IN PROVIDING RESULTS OF INTERSTATE TRADE AND ECONOMIC COOPERATION
The essence of the WTO notifications system as an instrument for the regulation of global trade rules is considered. In order to assess the impact of the WTO notifications system on the efficiency of interstate trade and...
RESEARCH OF EMPLOYEE COMMERCIAL AWARENESS ON ENTERPRISES
The article considers the peculiarities of commercial consciousness of the personnel of enterprises. Commercial awareness may constitute a unique and possibly rare source of competitive advantage that deserves more atten...