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
References:
[Current issues of the budgetary reform. The speech by A.M. Lavrov, Deputy Minister of Finance of the Russian Federation]. Nauchno-issledovatel'skii finansovyi institut. Finansovyi zhurnal = Financial Research Institute. Financial Journal, 2013, no. 1, pp. 5–8. (In Russ.)
Vorob'eva A.V. [Analyzing methods for setting up contractual value: evidence from the U.S. federal procurement system and the procurement system of the Russian Federation]. Publichnye zakupki: problemy pravoprimeneniya: materialy nauchnoi konferentsii [Proc. Sci. Conf. Public Procurement: Law Enforcement Issues]. Moscow, Yustitsinform Publ., 2014.
Gimpel'son V., Luk'yanova A. [Are public servants underpaid in Russia? Estimating the public-private wage gap]. Voprosy Ekonomiki,2006, no. 6, pp. 81–105. (In Russ.)
Sharunina A.V. [Where do public workers live well? Public-private wage gaps in Russia’s regions]. Zhurnal Novoi ekonomicheskoi assotsiatsii= Journal of the New Economic Association,2016, no. 2, pp. 105–128. (In Russ.)
Sharunina A.V. [Are public sector workers losers? Estimation of the public-private wage gap in Russia]. Ekonomicheskii zhurnal VShE = The HSE Economic Journal, 2013, no. 1. Available at: Link. (In Russ.)
Gimpel'son V.E., Kapelyushnikov R.I. et al. Formy sobstvennosti v Rossii: razlichiya v zarabotnoi plate [Ownership forms in Russia: a wage gap]. Moscow, HSE Publ., 2009, 52 p. Available at: Link. (In Russ.)
Slavinskaya O.A. Empiricheskii analiz sotsial'noi znachimosti truda v sfere kul'tury [Empirical analysis of social significance of labor in the cultural sector]. Available at: Link. (In Russ.)
Zhuravleva T. [Does the Russian Government pay a ‘fair’ wage? Review of studies]. Voprosy Ekonomiki, 2015, no. 11, pp. 62–85. (In Russ.)
Gimpel'son V., Luk'yanova A. [The public sector worker in Russia: a good choice or failure?]. Ekonomicheskii zhurnal VShE= The HSE Economic Journal,2006, no. 4, pp. 587–589. (In Russ.)
Zarabotnaya plata v Rossii: evolyutsiya i differentsiatsiya [Salary in Russia: evolution and differentiation]. Moscow, HSE Publ., 2008, 575 p.
Yastrebova O.K. [Developing per capita financing in higher school]. Nauchno-issledovatel'skii finansovyi institut. Finansovyi zhurnal= Financial Research Institute. Financial Journal, 2015, no. 1, pp. 41–51. (In Russ.)
