Acquisition of equipment under leasing allows businesses not only to quickly upgrade their fixed assets, but also to save on taxes. However, conclusion of leasing-back contracts only for the purpose of tax savings is perceived by the fiscal authorities as unfairness of the organization. Leasing-back is not prohibited. However, this issue is on the agenda for the legislators. The author by weighing all the pros and cons draws a conclusion that this progressive form of loan has a right to exist.