Benchmarking Tariff Regulation as a Mechanism for the Digital Transformation of the Activities of Water Supply and Sewerage Enterprises

The study analyzes tariff regulation mechanisms for a water supply and sewerage enterprise: the existing tariff calculation methods used in foreign countries (Great Britain, the Netherlands, Austria, Germany, Finland, Spain) and calculation methods used in the Russian Federation are studied. The processes of digital transformation of tariff regulation based on mathematical methods of analysis are also considered. One of the currently most used methods for calculating tariffs is benchmarking. The essence of the process is to compare the movement of the water supply and sewerage enterprise in terms of tariff regulation with the best European practice and determine ways to improve on that basis. In addition, the paper investigates the features of other methods of tariff setting: econometric, factor analysis, analysis of the functional environment, and others. Considering foreign experience, we can single out the need to change the principles of setting tariffs for the Russian Federation. The characteristics of regulating the activities of natural monopolies abroad are examined, and the specifics of the legal regulation of Russian companies. Improving the methods of tariff setting and tariff regulation will allow enterprises of the water supply and sewerage sector to objectively build their tariff scales and reduce operating costs of the primary and auxiliary activities. All the methods of tariff setting under consideration are easily transferred to the digital environment and allow forecasting and calculating tariffs accurately, taking into account all external and internal factors.