The Features of Leasing Activity Development: Russian Experience

  • Zozulya Valentina VLADIMIROVNA The department of Tax policy and customs and tariff regulation, Financial University under the Government of the Russian Federation, Moscow, Russia
  • Goncharenko Lubov IVANOVNA The department of Tax policy and customs and tariff regulation, Financial University under the Government of the Russian Federation, Moscow, Russia
  • Zuykov Andrey VLADIMIROVICH Chair ‘Accounting and taxation’, Plekhanov Russian University of Economics, Moscow, Russia
  • Semenova Galina NIKOLAEVNA Chair ‘Accounting and taxation’, Plekhanov Russian University of Economics, Moscow, Russia

Abstract

Current political and economic situation in the world led Russian economy to the conditions when some actions to develop national production of goods, works and services have to be taken as an answer to international sanctions. Serious problems in the financial sector of the economy; dropping of oil prices, currency rate, budgetary deficit, in fact – the continuing process of recession, which can create more global problems – system crisis if emergency measures aren't made. One of the prospects to solve these tasks is the development of leasing relationships, what is actual and perspective. In this research the features of leasing relationships are considered and also their tax component; besides some measures of tax character to develop and restore the fields of economy, solve the problems of import substitution are mentioned in the research.

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Published
2018-02-05
How to Cite
VLADIMIROVNA, Zozulya Valentina et al. The Features of Leasing Activity Development: Russian Experience. Journal of Advanced Research in Law and Economics, [S.l.], v. 8, n. 5, p. 1629-1633, feb. 2018. ISSN 2068-696X. Available at: <https://journals.aserspublishing.eu/jarle/article/view/1724>. Date accessed: 22 may 2024.