A value-based approach to managing the decline in the volume and number of objects under construction at the meso level

The article considers the changes in the volume and number of objects under construction in the regions of the Russian Federation. It is established that the existing elements of the construction-in-progress management mechanism do not provide the desired results. The author analyzes the hypothesis of the hidden motivation to preserve the objects of unfinished construction as non-financial assets that increase the rental income from land plots for construction. Fiscal policy adjustments are proposed to divide the assigned rental income between the mega- and meso-level budgets.