Author: Xusanov, Sanjar

Annotation: This article analyzes the theoretical and practical aspects of taxation of public-private partnership (PPP) projects based on international experience. The article studies the tax policy of the UK, Australia, India, China, Turkey and other countries in the field of PPP. The advantages and disadvantages of various taxation models are considered, and practical recommendations for Uzbekistan are developed. The research covers modern methods of optimizing the tax burden in PPP projects and international standards.

Keywords: public-private partnership, PPP, taxation, tax incentives, concession, BOT model, international experience.

Pages in journal: 658 - 665