Problems of Using Leasing-back in Russia
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Journal paper
Russian Journal of Entrepreneurship *
№ 2-1 / February, 2010
* Этот журнал не выпускается в Первом экономическом издательстве
Abstract:
Acquisition of equipment under leasing allows businesses not only to quickly upgrade their fixed assets, but also to save on taxes. However, conclusion of leasing-back contracts only for the purpose of tax savings is perceived by the fiscal authorities as unfairness of the organization. Leasing-back is not prohibited. However, this issue is on the agenda for the legislators. The author by weighing all the pros and cons draws a conclusion that this progressive form of loan has a right to exist.
Keywords: leasing-back, classification of leasing-back, types of leasing-back, change in legislation
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