Charakterystyka leasingu odnawialnego z punktu widzenia korzyści podatkowych przedsiębiorstw

Abstract

This article refers to the tax advantages of the new kind o f operating lease - so-called renewable lease. Renewable lease, initiated by EFL, is more profitable source of financing of investment than standard operating lease, because it has lower sum of discounted effective expenses and bigger reduction in tax payable. However take the opportunity of deducting value added tax brings bigger gains. In these case new product is also more improved offer. The paper emphasizes that renewable lease get the upper hand above traditional operating lease especially that lower taxes reduce for example one of the barriers development of enterprises.