Methodology for managing compensatory financing of infrastructure projects in the post–war recovering of Ukraine

The subject of the study is a set of theoretical, scientific and practical provisions for the formation of methodology for managing compensatory financing of infrastructure projects in post–war recovery of Ukraine. The purpose of the study is to develop a methodology for managing compensatory financing of infrastructure projects in post–war recovery of Ukraine. Research methods. In order to comply with the conceptual integrity of scientific development, the dialectical method of scientific cognition, as well as empirical–theoretical and formal–logical principles were used. Results of work. The conducted theoretical analysis provided an opportunity to highlight the specifics of compensatory financing of infrastructure projects in terms of modern concepts. According to the results of the research, the structural components of the management methodology of compensatory financing of infrastructure projects of post–war reconstruction are proposed, in particular, the mechanism of its implementation is presented. Field of application of results. The presented developments should be implemented in the work of enterprises, namely in the implementation of infrastructure projects, taking into account the specifics of modern concepts of compensatory financing management. Conclusions. The possibility of attracting additional financial resources to development of infrastructure projects through the technology of compensatory financing based on deferred tax payments (Tax Increment Financing – TIF) was studied. Based on the results of the study, proposals are presented on the formation of an investment mechanism for enterprises – institutional stakeholders of the infrastructure projects based on the principles of the TIF, using the structure, levers, tools, methods of financing measures. The coordination center of the infrastructure projects has been determined and the stakeholders of this integration formation have been proposed