bgscience@idbg.ru
+7 495 648 62 41 Russia, 127015, Moscow, Novodmitrovskaya st. 5A (b. 7)
Menu

Switch to Russian:to Russian

Peculiarities of Taxation of Financial Leasing Operation in Russia and Abroad


Elena Shkrebela
(about the author)

Shkrebela Elena Viktorovna – Senior Researcher, Institute for Economic Policy named after E.T. Gaidar, Moscow

Published in:
Russian Journal of Entrepreneurship
– № 8 / April, 2012



Keywords: financial leasing, foreign experience, increase in tax liabilities, leasing operations, tax incentives, taxation


Citation:
Elena Shkrebela (2012). Peculiarities of Taxation of Financial Leasing Operation in Russia and Abroad. Russian Journal of Entrepreneurship, 13(8), 180-184. — url: http://bgscience.ru/com/lib/3591


Share:

Abstract:

The article discusses features of taxation of operations related to financial leasing abroad and questions the expediency of applying tax incentives for leasing in Russia.







References:
1. Anisimova L.I., Shkrebela E.V. Sovershenstvovanie nalogooblozheniya pribyli predpriyatiy. − M.: IEPP, 2000.
2. Problemy nalogovoy sistemy Rossii: teoriya, opyt, reformy. − M.: IEPP, 2000.
3. Sinelnikov S. i dr. Problemy nalogovoy reformy v Rossii: analiz situatsii i perspektivy razvitiya. − M.: Evraziya, 1998.
4. Khassi U., Lyubik D. Osnovy mirovogo nalogovogo kodeksa s kommentariyami. Proekt, finansiruemyy Mezhdunarodnoy nalogovoy programmoy Garvardskogo universiteta / Per. M. Alekseeva. − 1996.
5. Shkrebela E. Reformirovanie nalogooblozheniya pribyli // Ekonomicheskiy rost: posle kommunizma (Materialy mezhdunarodnoy konferentsii). Nauchnye trudy. – 2002. − № 40.
6. Worldwide Corporate Tax Guide. Ernst &Young, 2005.
7. Milton H., Raviv A. The Theory of Capital Structure // Journal of Finance. 1991. Vol. 46. №. 1.
8. Mintz J. The Corporation Tax: A Survey, Fiscal Studies. Vol. 16. 1995. № 4.