Home  Journals  Regional Economics: Theory and Practice  10(457) - 2018 October

Assessment of the lease payment efficiency: A regional dimension

Received: 19 July 2018

Received in revised form: 2 August 2018

Accepted: 16 August 2018

Available online: 15 October 2018

Subject Heading: REGION IN NATIONAL ECONOMY

JEL Classification: D22, G17, O22, P47, Q14

Pages: 1794–1810

https://doi.org/10.24891/re.16.10.1794

Subject This article considers the issues of financial lease, implemented within the framework of Federal programs as an alternative to credit in conditions of unfavorable financial situation of agrarian enterprises.
Objectives The article aims to conduct a comprehensive study of the problem of ensuring the efficiency of leasing transactions at the enterprises of the agrarian sector.
Methods We used the discounting method to evaluate the effectiveness of leasing projects.
Results The article presents the results of the study of changes in the composition and quality of material and technical base at agricultural enterprises of the Saratov Oblast.
Conclusions The Federal leasing programs are certainly advantageous for the lessee. The efficiency of leasing transactions for the lessor largely depends on the method of accrual of depreciation, sources of financing of leasing property, and the possibility of tax shield realization.

Keywords: finance lease, discounting, tax shelter, efficiency, leasing transactions, accelerated depreciation

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