EASONS FOR INTRODUCTION OF CONTROL OF LEASEBACK

UDC 657
DOI: 10.36871/ek.up.p.r.2024.04.08.017

Authors

Anastasiya V. Zotova,
Angelina A. Melnikova,
Anzhelika L. Gendon,
Plekhanov Russian University of Economics, Moscow, Russia

Abstract

Control of leaseback is an important element of successful management in any company. The reasons for such controls include a number of factors. For example, the control of return leasing will help prevent losses and reduce the risk of possible financial problems of lessees. After all, due to management, problems and errors related to the return of leased property can be identified and eliminated in a timely manner. In addition, monitoring can improve the return process and improve relationships with clients and partners. In this article the essence of return leasing, its risks and advantages were considered. The increased attention of tax authorities to transactions of return leasing has been revealed. The necessity of control of return leasing transactions is considered. Introduction of control of return leasing can help to identify and eliminate various problems in the process of return leasing, because the number of organizations engaged in return leasing, increases, as well as the calculation of the number of dissatisfied lessees and increases the attention of tax authorities to such transactions.

Keywords

leaseback, risks, control, benefit, taxes, income.