TY - JOUR AU - Мотовилов, Олег Владимирович PY - 2005/06/24 Y2 - 2024/03/29 TI - Финансовая аренда: Особенности законодательного регулирования и экономические выгоды применения JF - Вестник Санкт-Петербургского университета. Экономика JA - ЭКОНОМИКА VL - 0 IS - 2 SE - Финансово-кредитная сфера DO - UR - https://economicsjournal.spbu.ru/article/view/4260 SP - 126 - 136 AB - <p>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.</p> ER -