Taxation in the implementation of public-private partnership projects
https://doi.org/10.35854/1998-1627-2023-3-345-351
Abstract
Aim. The presented study aims to analyze the peculiarities of taxation in the implementation of projects using the mechanism of public-private partnership (PPP).
Tasks. The author considers the forms and principles of PPP; analyzes the specifics of taxation in PPP; determines tax liabilities in the context of project implementation stages.
Methods. This study uses general scientific research methods: analysis, synthesis, comparison, and generalization.
Results. The essence of PPP is revealed. The author describes the basic principles and specific aspects of the implementation of projects based on PPP. Special tax conditions for the concessionaire and the private partner are analyzed in the context of taxes and tax obligations under the concession agreement and the PPP agreement are grouped to identify the distinctive features of the tax regime under PPP.
Conclusions. In light of the trend of implementation of investment projects and infrastructure development facing insufficient investment in projects, PPP can be viewed as an effective tool. Attracting financing for infrastructure projects requires creating favorable conditions for investors, including state guarantees and tax incentives. In this regard, this study examines the peculiarities of taxation of organizations, in particular special project companies, in the implementation of projects using the PPP mechanism.
About the Author
N. M. Batrukova
Financial University under the Government of the Russian Federation
Russian Federation
Russian Federation
Nyura M. Batrukova, postgraduate student
49 Leningradskiy Ave., Moscow 125993
References
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Review
For citations:
Batrukova N.M. Taxation in the implementation of public-private partnership projects. Economics and Management. 2023;29(3):345-351. (In Russ.) https://doi.org/10.35854/1998-1627-2023-3-345-351
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