| Summary: | Until recently, one of the most important levers of influence on the activities of economic entities in the field of heat
supply was the tariff policy. The tariff methodology used previously in Russia in the field of heat supply and the current
system of accounting for the consumption of resources cause their irrational use by both the subjects of the market of
natural monopolies and consumers. The article examines the current state of pricing and heat supply policy in Russia.
The identified problems of the financial and economic state of heat supply enterprises are mainly due to the current
pricing system. The disadvantages of the methodology and the benefits of introducing a new, more effective policy for
heat supply enterprises, which is called incentive regulation when switching to prices determined by agreement of the
parties in the field of heat supply, are considered. The features of the regulatory support of these processes are analyzed. Possible limitations associated with conducting transactions between related parties have been identified
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