Article - Problems of Modern Economics

Gorbashko E. A.
Vice Rector for Academic Affairs, Head of the Chair of Economics and Quality Management, St. Petersburg State University of Economics, PhD (Economics), Professor
Katsjuba I. A.
Assistant Professor, Chair of State and Municipal Finances, St. Petersburg State University of Economics, PhD (Economics)
Firsova E. A.
Assistant Professor, Chair of State and Municipal Finances, St. Petersburg State University of Economics, PhD (Economics)

Directions for improvement of the taxation system with regards to state-and-private partnership in Russia (Russia, St. Petersburg)

The article analyses the international experience of the use of taxes as a tool to stimulate private investors to participate in the projects of state-and-private partnership. The authors focus on the major discussion question that presently emerge in the Russian Federation in the process of taxation of businesses based on state-and-private partnership. It is important to introduce changes in the taxation legislation of the Russian Federation in order to lower the level of taxation risk for investment projects.

Key words: state-and-private partnership, taxation legislation, taxation, investments, added value tax, profit tax

Pages: 129 - 133

Литература
1. Ravinder K. Public-private Partnerships and E-governance: An Indian Experience. Chengdu, Univ Electronic Science & Technology China Press, 2009, pp. 3–10.
2. Van Haaften W.F., Van Engers T.M. Private Financing of Road Taxation. Electronic Government and Electronic Participation. Amsterdam, Ios Press, 2014, pp. 185–194.
3. Sengupta U. Government intervention and public-private partnerships in housing delivery in Kolkata. Habitat International, 2006, vol. 30, no. 3, pp. 448–461.
4. Min H., Jun C.Y. Public-private partnerships for the development of port hinterlands and their ramifications for global supply chain management. Maritime Economics & Logistics, 2014, vol. 16, no. 3, pp. 250–275.
5. Schwartz, P. Public Private Partnerships and Government Services in Least Developed Countries: Regulatory Paradoxes. Developments in Services of General Interest, 2011, pp. 197–230.
6. Private Participation in Infrastructure Database. Режим доступа: https://ppi.worldbank.org/visualization/ppi.html#sector=&status=&ppi=&investment=®ion=&ida=&income=&ppp=&mdb=&year=&excel=false&map=&header=true.
7. Официальный сайт Группы Всемирного банка. Режим доступа: https://ppi.worldbank.org.
8. Private Participation in Infrastructure (PPI) ANNUAL REPORT. 2017. Режим доступа: http://ppi.worldbank.org/~/media/GIAWB/PPI/Documents/Global-Notes/PPI_2017_AnnualReport.pdf.
9. Официальный сайт платформы поддержки инфраструктурных проектов «РОСИНФРА». Режим доступа: http://www.pppi.ru/.
10. Проект национального доклада о привлечении частных инвестиций в развитие инфраструктуры и применении механизмов государственно-частного партнерства в Российской Федерации.Режим доступа: http://pppcenter.ru/assets/files/260418-rait.pdf.
11. Исследование рынка государственно-частного партнерства в России: Проблемы и перспективы развития. «АйПиТиГруп», 2016. Режим доступа: http://iptg.ru/upload/iblock/5a5/5a5d4440ca6eec9837c16003dc2f69c2.pdf.
12. Yang T., Long R.Y., Li W.B. Suggestion on tax policy for promoting the PPP projects of charging infrastructure in China. Journal of Cleaner Production, 2018, vol. 174, pp. 133–138.
13. Герман А.А., Макарова В.А. Влияние налоговых льгот на инвестиционную деятельность российских корпораций // Известия Дальневосточного федерального университета. Экономика и управление. 2017. № 4 (84). С. 73–82.
14. Официальный сайт Правительства России. План мероприятий («дорожная карта») по развитию инструментария государственно-частного партнерства.Режим доступа: http://static.government.ru/media/files/Vz5AJIaGycR7wLxmfDAfGGR0xxBKURKa.pdf.
15. Федеральный закон от 13.07.2015 г. № 224-ФЗ «О государственно-частном партнерстве, муниципально-частном партнерстве в РФ и внесении изменений в отдельные законодательные акты РФ». //Consultant.ru document/cons_doc_LAW_182660/ Дата обращения: 15.07.2018

Article in russian

Back to the issue content


Copyright © Problems of Modern Economics 2002 - 2024