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Finance and Credit
 

Conceptual approaches to the classification of budget expenditures for the implementation of public-private partnership projects

ISSUE 8, AUGUST 2026

PDF  Article PDF Version

Received: 2 March 2026

Accepted: 6 April 2026

Available online: 27 August 2026

Subject Heading: INVESTING

JEL Classification: E22, G31, Н50, H61, H72

Pages: 234-242

https://doi.org/10.24891/lctfsv

Irina B. MAKEEVA Saint-Petersburg State Economic University (SPbSEU), St. Petersburg, Russian Federation
makeeva_ir@mail.ru

ORCID id: not available

Subject. Methodological aspects of classifying budget expenditures in the sphere of public-private interaction (PPI).
Objectives. Based on the classification of budget expenditures in the sphere of PPI, to identify budget constraints and to formulate proposals for improving the practice.
Methods. The following general scientific methods were used: analysis, synthesis, deduction, comparison, and generalization.
Results. It is proposed to amend the current regulatory legal acts, which will make it possible to eliminate the additional financial burden on local budgets in the sphere of PPI.
Conclusions. Equating concession with subsidy distorts the fundamental principles of PPI and reduces the effectiveness of interaction between the state and business.

Keywords: capital investments, budget process, budget investments, subsidies, concession agreement

References:

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ISSN 2311-8709 (Online)
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