ECONOMIC POSSIBILITIES OF USING LEASEBACK IN THERUSSIAN FEDERATION

Leaseback is a modern instrument of investment management and allows economic entities
to promptly attract funds to cover the cash gap, without releasing assets from the production process.
However, such transactions according to many market participants entail risks. This forms myths
about sale and lease in its perception by the business community. The need to confirm or refute these
myths by analyzing the modern realities of sale and lease back implementation, aimed at activating
the development of sale and lease back, predetermined the relevance of the study.
The purpose of the scientific study is to identify the economic possibilities of using leaseback
transactions in the Russian Federation. The subject of the study is the economic aspects of the use of
leaseback in the Russian Federation.
In the study, general scientific methods of comparison, analysis and synthesis were used. A
review of literary sources, regulatory legal documents and judicial practice was used. The work
revealed a set of economic possibilities for the use of leaseback transactions in the Russian
Federation, allowing leaseback to be considered a progressive method of investing and managing
corporate finances.
As a result of the study, it was determined that the development of leaseback operating
financial lease in the Russian Federation is possible only after this instrument is enshrined in leasing
legislation similar to foreign countries. Leaseback is more profitable than a bank loan due to the
provision of tax benefits, faster execution and organization of the transaction and improvement of the
financial condition of the company. Leaseback have been successfully implemented in the Russian
Federation for a long time, are completely legal, since they are a subspecies of classical leasing,
officially enshrined in the current legislation.