Home  Journals  International Accounting  48(294) - 2013 December

Leasing as a financing tool of innovation development and the problem of evaluating the effectiveness of tax preferences

Available online: 30 December 2013

Subject Heading: Taxation

JEL Classification: 

In the article the problems of an assessment of efficiency of tax preferences at leasing financing of innovative activity are considered. It is noted that the majority of tax privileges is connected with redistribution of tax burden between participants of the leasing transaction and doesn't conduct to reduction of the budgetary receipts. It is shown that for an objective assessment of efficiency of tax preferences of leasing activity it is necessary to estimate correctly scales of leasing activity and to give quality standard of the equipment which is a subject of the leasing transaction. The system of monitoring of the leasing activity, based on interdepartmental interaction is offered.

Keywords: leasing, tax incentives, financing innovation

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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