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Финансовая Аренда: Особенности Законодательного Регулирования И Экономические Выгоды Применения

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  • Мотовилов О. В.

Abstract

Specificity of a finance lease (leasing) and its difference from operate lease are considered. Benefits of leasing for the firms using the leasing scheme for modernization of the production facilities are demonstrated, the critical analysis of possibilities of using the tax privileges by lessee is given. Evolution of the domestic legislation regarding legal regulation of different kinds of leasing is investigated.

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  • Мотовилов О. В., 2005. "Финансовая Аренда: Особенности Законодательного Регулирования И Экономические Выгоды Применения," Vestnik of the St. Petersburg University. Series 5. Economics Вестник Санкт-Петербургского университета. Серия 5. Экономика, CyberLeninka;Федеральное государственное бюджетное образовательное учреждение высшего образования «Санкт-Петербургский государственный университет», issue 2, pages 126-136.
    • Handle: RePEc:scn:003571:15508219
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