Formation of Regulatory Environment for Returned Leasing Taxation in Russian Federation

  • N. A. VakutinEmail author
  • Y. U. Savina
  • O. S. Salkova
Conference paper
Part of the Smart Innovation, Systems and Technologies book series (SIST, volume 138)


Object. One of the progressive investment tools that allow to renew the property and manage the working capital is a leaseback. It has some tax risks because the tax authorities pay special attention to leaseback transactions. The taxation of leaseback is the subject of this study.

Purpose of Research. Development of recommendations on amendments to leasing and tax legislation for the formation of a regulatory environment of leaseback taxation.

Methods. We used general scientific methods, including comparison, grouping, analysis and synthesis of theoretical material.

Results. The paper describes the Russian system of leaseback taxation in the context of specific taxes types. The court practice and court decisions on tax disputes about using of the leaseback mechanism are analyzed. Based on the analysis, the author’s recommendations on amendments to the current legislation are proposed.

Application Area. The results of the study can be used by the legislator as recommendations for adjusting the leasing and tax legislation, by law enforcement authorities for a deeper understanding of the nature of leaseback, the logic of its taxation, and by researchers in researches on problematic issues of leaseback investments.

Summary. The formation of favorable external conditions which ensure the reliability of leaseback and its clear recognition in the regulatory system will allow to implement the proposed concepts for the development of leaseback in practice. Ultimately, it can intensify the financing of organizations using the leaseback mechanism and the protection mechanism of the tax interests of the subjects of such operations.


Financial lease Leaseback Taxation Tax system 


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Copyright information

© Springer Nature Switzerland AG 2020

Authors and Affiliations

  1. 1.Kemerovo State UniversityKemerovoRussian Federation

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