Scientific journal NRU ITMO
Series "Economics and Environmental Management"
Registration certificate ЭЛ № ФС 77 – 55411 от 17.09.2013
зарегистрировано в Федеральной службе по надзору в сфере связи, информационных технологий и массовых коммуникаций
ISSN:2310-1172

December 2016 (published: 12.12.2016)

Number 4(27)

Home > Issue > Problems of tax administration leasing

Problems of tax administration leasing

Terentyeva L.D.

The use of leasing transactions to optimize tax currently time lead to risks of tax disputes. One of the reasons for this is the lack of detail required number of provisions of the Tax Code, which are one-sided or distorted, are treated by the tax authorities. The elimination of these contradictions will implement the principles of the the first part of the Tax Code of the Russian Federation and significantly improve the process of tax administration.
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Keywords: leasing, the redemption value of the leased equipment tax administration

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