Home  Journals  International Accounting  17(311) - 2014 May

Tax preferences of leasing: foreign experience and domestic practice

Available online: 3 May 2014

Subject Heading: Foreign experience

JEL Classification: 

Pages: 53-61

The article considers the U.S. and European experience in leasing market taxation to ensure the industrial products competitiveness in the conditions of the necessary replacement of fixed assets. The author reveals the problems of taxation of leasing transactions and justifies the role of tax incentives for creation of favorable conditions for the cross-border leasing.

Keywords: leasing, tax, tax incentives, replacement of fixed assets

References:

1. Filosova T.G. Global’naia konkurentsiia i innovatsii [Global competition and innovation]. Lizing – Leasing, 2012, no. 2.
2. Zhuravleva I.A. Innovative leasing in developing of a national innovation system. African Journal of Business Management (AJBM), 2013.

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

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