Subject. This article focuses on the tools for tax incentives for the transport infrastructure development within the framework of concession agreements. Objectives. The study aims to substantiate the need to implement a tax incentive system for the development of transport infrastructure within the framework of concession agreements. Methods. For the study, I used methods of analysis, synthesis, deduction, induction, extrapolation, statistical and comparative methods, and factor analysis. Results. The article substantiates the importance of the concession agreements institution for the transport infrastructure development. It also proposes the concept of improving tax incentives for the development of transport infrastructure based on a number of principles and taking into account socioeconomic, budgetary and investment assessment of tax benefits. Conclusions. The scientific novelty of the research lies in the development of the scientific and methodological base of tax incentives for the development of transport infrastructure and the expansion of approaches to tax incentives. The practical significance of the study lies in the possibility of using the proposed concept to implement legislative changes.
Keywords: transport infrastructure, tax incentives, concession agreements, tax incentives, taxation
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