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Finance and Credit

31(367) – 2009 August

Disputable situations of tax regulation of leasing transactions (experience of Leasing investment company, LLC)

Vol. 15, Iss. 31, AUGUST 2009

Available online: 17 September 2009

Subject Heading: Tax regulation

JEL Classification:

Zmanovskaya M. A. Senior specialist Financial-analytical department OJSC «Moscow Metrostroy»; Graduate student, Budget and Treasury Academy of the Ministry of Finance of the Russian Federation ;

During the last time the code of laws which regulated leasing business in a building complex has undergone essential changes. Amendments in the Law «about Leasing» have removed many disputable problems concerning the conclusion of the leasing agreement that has considerably affected application of the leasing mechanism in activity of Russian companies. However, in the leasing legislation there are a lot of «white holes». The legislative system is not in step with prompt development of leasing business in Russia.

Keywords: Financial leasing, standard-legal base, leasing transactions in construction, leasing regulation

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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