Application of public-private partnership in information and financial relations of participants of the tax system

This study is aimed at solving the problem of accessibility of the latest information technology for the state, which allow achieving high quality implementation of public services and expanding the opportunities for private investments in the non-profit sector. The authors obtained results aimed at developing the theory of public-private partnership in the digital economy. The features of the application of public-private partnership in the information sphere are determined. The risks of developing and implementing public-private partnership projects in the information sphere are detailed. The results of a comparative analysis of the public-private partnership agreement and the concession agreement to determine acceptable conditions for information partnership in tax relations are presented. The authors' model of public-private information and financial partnership is presented. The results obtained will be of interest to the scientific community for consideration in new research on solving the problems of digital transformation of the tax system through public-private partnership, as well as to the parties of such partnership for the formation of an effective model of interaction on terms of equality and consideration of mutual interests.

information technology, public-private partnership project, digital transformation, risks of public-private partnership in the information sphere, concession agreement, model of public-private information and financial partnership