Optimization of budget expenditures in the state regulation of tariffs
Abstract. The legal gap in the state regulation of prices and tariffs through the practice of tariff formation for transport services is considered, as a consequence: inefficient use of budgetary funds of the budgetary system of the Russian Federation. It is proposed to supplement the legal field with a new norm in order to eliminate the above gap.
Keywords: optimization of budget expenditures, state regulation of prices and tariffs, passenger transportation, transport services, cost structure, economically justified costs, depreciation deductions, rent, lease payment
Highlights:
♦ within the framework of improving the efficiency of spending funds of the budgets of the budgetary system of the Russian Federation, the problem of double financing of property acquired through budget financing is identified; the absence of general principles of the tariff regulation for services excluding the possibility of double financing is indicated in the regulatory legal acts at the federal and regional levels;
♦ an assessment of the identified problem is given using several methods of data analysis;
♦ a legal norm has been formulated for inclusion in the methods of calculating tariffs for passenger transportation in force at the regional level.
Elena E. Zubova, Yana V. Silanteva - Department of price and tariff regulation of the Samara Region, Samara, Russia