Tax Incentives as a Tool of Development of PPP Projects for Emergency Management: Experience of PRC Regions

The purpose of the research. The article discusses the public-private partnership (PPP) projects as an important tool for attracting private sector resources to enhance the efficiency and quality of emergency response. It analyzes the extent to which tax incentives influence the financial decisions of corporations and investment returns in the context of regions in China. The purpose of the research is to identify the role of tax benefits in stimulating the use of PPP projects for managing emergencies. It presents specific cases where tax incentives were utilized to recover participating in PPP projects enterprises during the pandemic. Results. The research revealed that the provision of tax incentives has had a positive impact on PPP projects. This is achieved through the reduction of financial burdens on enterprises, lowering costs for PPP projects implementation, and increasing investment returns. These measures provide critical support for the successful implementation of PPP projects and contribute to sustainable national economic development. PRC’s experience demonstrated that even during social crises such as the COVID-19 pandemic, tax incentives effectively promote private sector participation in infrastructure construction and the provision of public services to harmonize the economic and social goals in public policy.