Influence of Changes in Legislation on the Attractiveness of Operating Leasing of Passenger Motor Vehicles

Andrey Yun

Journal paper

Russian Journal of Entrepreneurship *
№ 3-2 / March, 2010
* Этот журнал не выпускается в Первом экономическом издательстве

Citation:

Abstract:
The article reveals the problem of changes in legislation and its influence, in terms of revising the possibility of applying accelerated depreciation specific rate for leasing companies, on the efficiency of operational leasing of passenger motor vehicles. This influence and comparative analysis of amounts, which were paid according to the property tax, were calculated before and after the changes in legislation. The author assesses efficiency of operating leasing, both before and after the changes came into effect, prior to purchase out of internal fund and prior to attraction of credit resources. All calculations are presented in the form of analytical tables.

Keywords: leasing, problem of leasing, changes in legislation relating to leasing, attractiveness of operating lease

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