Bazhenov, A. A., Kuznetsov, D. V. Peculiarities of Taxation of Leasing Transactions

Abstract: The author of this article considers a leasing operation to be a fl exible tool for managing investment activity. It is shown that a leasing operation becomes even more fl exible when leasing agreements involve real options. When assessing the effi ciency of a leasing operation, it is necessary to take into account real options if they are stated in a leasing agreement, and peculiarities of taxation of leasing subjects. The author studies how real options in a leasing operation infl uences the benefi t of an operation for a lessee and a lesser taking into account leasing taxation.

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