USE OF TARGET COSTS BASES IN FORMING STATE ASSIGNMENTS: MAIN RESULTS OF REFORMS AND FURTHER PROSPECTS

Abstract

The turn to forming state assignments of public institutions on the target costs bases took almost 10 years, but the real changes took place only in 2016. On the one hand it didn’t provide the expected transparency and fairness in the distribution of financial resources between public institutions, but on the other hand it brought to the a further reduction of stability and predictability of budget funding the public institutions. Nevertheless, in the end of 2016 was drafted a bill, providing transfer of a part of budget appropriations in favor of private entities, providing public services the social sphere on the commercial basis. It does not guarantee any improvement of their quality and reduce of their price, but it may lead to the weakening of financial standing of public institutions and degradation of their property complex.