Importance The article reviews an approach to evaluating economic interest non-public organizations may have in the delivery of public (municipal) services. Objectives The research determines indicators, which will allow evaluating the above interest. Methods The research relies upon methods of analysis and synthesis of scientific and regulatory frameworks. The theoretical underpinning includes proceedings of the Russian specialists in the subject and federal regulations. Results We found key administrative and economic barriers preventing non-public entities from entering the market of public services. The article provides the rationale for a uniform approach to taxation of activities relating to the delivery of public (municipal) services, and describes the existing practice for tax benefit eligibility regionally and locally. We analyzed the procedure for assessing standard costs for the delivery of public (municipal) services. The article presents how the aggregate indicator of economic lucrativeness is assessed for non-public entities. Conclusions and Relevance To motivate non-public entities for the delivery of public (municipal) services, it is critical to make public (municipal) services a lucrative activity for them and impose the same taxes for activities relating to the delivery of public (municipal) services for all entities. The proposed approach can be used to prepare legislative regulations and methodological guidelines.
Keywords: public service, municipal service, standard costs, nonpublic entity, economic interest, price
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