Leasing is beneficial to all – lessors receive their income from conducting such business activities, lessees get an opportunity to upgrade their fixed assets even before they pay for them and the state benefits in the form of income tax payments. Violation of the balance of interests makes leasing unprofitable for one of the parties and therefore inappropriate in principle. The Russian legislation, for the sake of balancing the interests of all the parties, provides accelerated depreciation for fixed assets that are leased upon the payment of income tax. In the Armenian legislation the corresponding norm is missing. The author clearly shows that introduction of such a rule would facilitate the development of the leasing market in Armenia.
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