Open AccessAnalysis of the collection rate of contributions for capital repairs of the common property of apartment buildings
Author(s) -
Alexandra Y. Aprelkova,
Tatyana V. Dobysheva
Publication year - 2020
Publication title -
izvestiâ vuzov. investicii, stroitelʹstvo, nedvižimostʹ/izvestiâ vuzov. investicii. stroitelʹstvo. nedvižimostʹ
Language(s) - English
Resource type - Journals
eISSN - 2500-154X
pISSN - 2227-2917
DOI - 10.21285/2227-2917-2020-3-350-357
Subject(s) - apartment , russian federation , capital (architecture) , stock (firearms) , work (physics) , property rights , business , finance , economy , economics , economic policy , engineering , geography , civil engineering , mechanical engineering , archaeology , microeconomics
This article aims to analyse the formation of monetary accruals from contributions for capital repairs of the common property of apartment buildings and to assess the collection of contributions in the subjects of the Russian Federation. The work presents general provisions on capital repairs of the common property of apartment buildings based on the Housing Code of the Russian Federation, as well as considers the emergence of the concept of "contribution" for the repair of the common property in the Housing Code of the Russian Federation in 2012. The amount of contributions for the repair of apartment buildings is established by the governments of Russian regions based on the sufficiency and availability of funds collected. At the same time, the noted increase in such contributions in the regions of the Russian Federation is associated with price inflation and the VAT increase. The article presents an analysis of the collection rate of contributions for capital repairs of the common property of the hous-ing stock from 2014 to 2019, both in Russia as a whole and in the Irkutsk Region. According to the analysis, the collection of contributions during this period demonstrated an apparent growing trend, thereby indicating the efficiency of regional systems and increasing public confidence. At the same time, the rate of including apartment buildings in regional development programmes remains relatively moderate, which indicates problems with the order of inclusion of these houses in the programmes and insufficient funds in the house accounts. The conducted analysis of the formation of contributions for capital repairs of the common property of apartment buildings showed that the sufficiency of contribu-tions is determined both by their rate for the citizens and the transparency of the whole process of capi-tal repairs.