The development of the region’s infrastructure is a significant task in managing competitiveness, ensuring employment and the necessary facilities that affect the quality of social life of the population, including healthcare facilities. As a rule, it is the public sector that finances the majority of infrastructure projects, such as highways, social facilities. However, it is necessary to consider alternative possibilities for the creation of infrastructure facilities on a mutually beneficial basis between the state and private business. One of these alternative options is the conclusion of a public-private partnership, which makes it possible to develop not only the infrastructure of the region, but also the social sphere, providing employment for the population. However, the creation of public private partnerships carries risks that must be considered when concluding a contract. The article identifies and classifies the potential risks of creating public private partnerships with the participation of government agencies and commercial businesses.
The article assesses the impact of the tax burden and optimization of the accounting system on the deterrent effect of choosing an innovative direction of activity by small businesses. Based on the results of the study, it was determined that the range of tax benefits and simplifications for accounting provided is quite a wide range and cannot be a deterrent to choosing an innovative type of activity. At the same time, a rather low innovative activity of small business was noted. Despite the fact that small innovative business has the ability to optimize taxation and accounting, many other factors have a complex effect on the choice of companies' activities, which leads to the effect of holding back the development of small enterprises in the innovative sector of the economy.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.