The beginning of reforms for handling municipal waste: problems of practical application and accounting of payments in the housing sector

On January 1, 2019, “garbage reform” began in Russia, the practical application of which followed a number of problems. All the subjects of the reform, namely managing organizations, residents and even the regional operator and local authorities, were not ready for it. This article describes the problems faced by the reform participants and their solutions. The recommendations proposed in this article call on the Criminal Code to switch to separate accounting of housing and communal services, which will allow for the formation in the accounting system of reliable detailed information on the expenses and incomes of the housing and communal services subject, necessary for managing economic activities in order to maximize profits.