确定在乌克兰提供住房和公用事业服务时的关税负担

Q3 Social Sciences Public and Municipal Finance Pub Date : 2020-01-17 DOI:10.21511/pmf.08(1).2019.10
Ievgen Balatskyi, V. Lavryk
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引用次数: 0

摘要

本文致力于研究不同的社会和经济指标对确定人口住房和公用事业服务的关税负担的影响。本文分析了乌克兰的住房和公用事业服务提供制度。值得注意的是,大多数这类公司是公有的。发现了不同因素对确定人口关税负担的影响。对其影响进行了研究,并证实在确定住房和公用事业服务关税时需要考虑组织、经济导向和社会因素。研究了住房和公用事业收费政策体系,以及由服务提供者经营和财务活动的经济合理成本(全部目标成本)和部分收入形成的收费结构的发展过程。各级预算住房和公用事业公司的财务关系,首先是地方预算与国家目标资金的关系;对金融信贷机构、保险公司等进行了分析。
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Defining the tariff burden when providing the housing and utilities services in Ukraine
The article is devoted to studying the impact of different social and economic indicators on defining the population’s tariff burden for housing and utilities services. The article analyzes the housing and utilities services provision system in Ukraine. It is noted that the majority of such companies are communally owned. The effect of different factors on defining the population’s tariff burden was found. The impact was studied, and the need for considering the organizational, economically oriented, and social factors when defining the housing and utilities services tariffs was substantiated. The housing and utilities services tariff policy system, the procedure of the tariffs’ structure developing, which is formed from economically reasonable costs of service provider’s operating and financial activity (full target prime cost) and part of income, were studied. The financial relationships between the housing and utilities companies with budgets of different levels, first of all with local budgets, and state target funds; financial and credit institutions, and insurance companies, etc. were analyzed.
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来源期刊
Public and Municipal Finance
Public and Municipal Finance Business, Management and Accounting-Business, Management and Accounting (miscellaneous)
CiteScore
3.30
自引率
0.00%
发文量
9
审稿时长
12 weeks
期刊最新文献
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