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Financial Law and Management

Leasing Agreement as an Optimization Method Within Tax Planning of Company Tax
Orobinskaia Irina Viktorovna

Doctor of Economics

Irina V. Orobinskaya PhD (Economics), Associate Professor, the Taxes and Taxation Chair, the Voronezh State Agricultural University;;

394087, Russia, Voronezhskaya oblast', g. Voronezh, ul. Michurina, 1
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Popova Liliya Sergeevna

Master's Degree student of the Department of Taxes and Taxation at Voronezh State Agricultural University

394087, Russia, Voronezh Region, Voronezh, Michurin's str., 1
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Recent economic transformations in Russia as well as modern processes ongoing in Russia's economy have had a drastic influence on the development of efficient tax legislation. That has created the need to study issues of tax planning from the point of view of the implementation of the national project provisions adopted by tax legislation. Tax payments constitute a significant part of entrepreneurial expenses, therefore one's ability to duly assess and plan tax liabilities and fully use tax preferences and priviledges is one of the most important and necessary skills. Thus, the purpose of the present research is to create the best business model that would ensure a minimum volume of company's tax burden. The subject of the research is the economic relations arising as a result of a leasing agreement as an instrument of tax planning in the process of company tax optimizatino. The methodological basis of the research involves fundamental concepts represented in Russian and foreign researches, legislative and regulatory acts of state authorities, federal laws, Presidential Decrees and RF Government Regulations, and materials of scientific and practical conferences on the matter of tax planning. In their research the authors have used abstract logical, monographic, statistical economical, economical mathematical and other methods of economic research. The scientific novelty of the research is caused by the fact that the authors prove the importance of a leasing agreement as an optimization method within tax planning of company tax. Noteworthy that for the purpose of company tax optimization, leased property should be recorded as an asset of a lessor. Thus, company tax can be economized when leasing is carried out as expenses reducing the tax base and the general volume of lease payments. 

Keywords: taxation, tax burden, tax on profits, tax minimization, leasing, tax liabilities, tax optimization, tax planning, VAT, optimization methods



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