Finance Lease: Features of Legislative Regulation and Economic Gains of Application
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.
Keywords:
finance leasing, leasing scheme
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References
Литература на русском языке
Кабатова E. В. Лизинг: правовое регулирование, практика. М., 1996. С. 56.
Ковалев Вит. В. Финансовые и учетно-аналитические аспекты арендных и лизинговых операций: Автореф. докт. дисс. СПб., 2005. С. 23.
Лещенко М. И. Основы лизинга. М., 2001. С. 182.
Рейтинговое агентство «Эксперт-Pa»: Российский рынок лизинга в 2004 г. С. 6./htth://raexpert.ru/doc.php?doc=l.
Экономика и жизнь. 2004. № 43. С. 2.
Экономика и жизнь. 2004. № 52. С. 3.
Экономика и жизнь. Бухгалтерское приложение. 2005. № 3. С. 2/16-5/19.
References in Latin Alphabet
Deming J. Analysis of FASB.№ 13/Financial Executive. March. 1978. C. 46-51.
Translation of references in Russian into English
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Published
2005-06-24
How to Cite
Мотовилов, О. В. (2005). Finance Lease: Features of Legislative Regulation and Economic Gains of Application. St Petersburg University Journal of Economic Studies, (2), 126–136. Retrieved from https://economicsjournal.spbu.ru/article/view/4260
Issue
Section
Finance and credit
License
Articles of the St Petersburg University Journal of Economic Studies are open access distributed under the terms of the License Agreement with Saint Petersburg State University, which permits to the authors unrestricted distribution and self-archiving free of charge.
