graduate student
MGIMO University
Russian Federation
A scientific article discusses such an instrument of interaction between the state and business as public-private partnership. The statement that one of the most important tasks of the project is the need to solve the tasks of the financial mechanism for raising capital with maximum benefit for all project participants is universally recognized. The author analyzes the requirements of tax legislation in the framework of the financial mechanism for the functioning of the state and business. The lack of uniformity of tax legislation approaches to the implementation of projects under various forms of public-private partnership generates tax risks in terms of income tax, VAT, depreciable property, and grants received.
public-private partnership, tax legislation, tax risk, income tax, grants, VAT, depreciation of property
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