Литвинова Светлана Алексеевна

The article is devoted to the consideration of the issue of institutional mortgage housing lending. The structure of the institutional environment of housing mortgage lending, the functions of the institutional environment and the impact of digital technologies on the institutional environment of housing and communal services are considered. At the same time, institutions exist in close interrelationship and influence the development of the economy and society as a whole. The author gives an idea of the impact of technological trends on the institutional environment of housing mortgage lending and concludes that, in particular, the intensification of the use of digital tools in housing and communal services, the development of the ecosystem allows automating the processes of housing and communal services, contributes to their acceleration, increased transparency and accessibility, painlessness, this affects the effectiveness of the functioning of housing and communal services institutions and improves the quality of institutional the environment as a whole.

Digital transformation also affects the education system. Educational organizations during the pandemic faced a massive transition to online education and the rapid development of digital technologies. However, along with the development of digital technologies, it is necessary to pay special attention to the development of digital etiquette. At the same time, the successful social adaptation of foreign students largely depends on the development of digital etiquette at the University.

The article is devoted to the consideration of the development of mortgage housing lending in Latin America. The structure of the mortgage lending market and the stages of its development are considered. The article highlights the characteristic features of the situation on the mortgage lending market in Latin America and the Caribbean: the affordable real estate market is actually scarce, not keeping up with population growth; credit instruments are not available to the majority of the population due to the extremely low income level; the construction of private houses, as well as the purchase of ready-made housing, is too expensive; climatic and demographic conditions force the population to look for alternative housing options (mobile homes, favelas, etc.), which further complicates the situation in the social sphere and specifically in the housing issue.

The article considers the basic requirements for ensuring the quality of education by passing an internal evaluation of the quality of educational programs and an external evaluation procedure that includes state accreditation, professional public accreditation and international accreditation. Attention is drawn to the advantages of public accreditation, and also touched upon the quality of education as a determining factor in the development of the education system in the country.

The article discusses the question of the place of tax consulting in the economy. This paper analyzes the statistical data of the official website of the chamber of tax consultants. In addition, the work raises the question about the necessity of legislative regulation of such activities in Russia. The authors come to the conclusion that the tax significantly reduces the costs for businesses to "acquire knowledge" about the tax cuts.

The article is devoted to consideration of the question of increase of efficiency of the control system in the housing sphere. Analyzed is foreign experience for creation of a competitive single market participants in the mortgage lending and Russian practice of creating the unified development Institute in the housing sector.

The article discusses the application of mortgage participation certificates as an alternative source of financing real estate transactions, which in the future will be a powerful impetus for the development of the domestic financial market in Russia.