Leaseback as a Source of Tax Risks

Abstract

Introduction. Leasing in all its diversity is increasingly used as a source of financing for the activities of business entities; it attracts the attention of tax authorities as a potential tool for managing the enterprises tax burden. The study and forecasting of the manifestation of possible tax risks when using leasing transactions, especially reverse leasing, is necessary for a systematic understanding of the issue. It is required both to justify management decisions on the application of certain types of transactions, and to increase the current system effectiveness of the economic security in enterprises. The purpose of the study is to develop measures for prevention the occurrence of tax risks in business activities when using leasing transactions, as well as to minimize negative consequences when they occur. Methodology. The research uses methods of analysis, synthesis, analogy, logical approach, etc. The sources of information are legislative and by-laws, materials of arbitration practice and resolutions of the Plenum and Presidium of the Supreme Arbitration Court of the Russian Federation. Results. The analysis of arbitration practice materials revealed several key mistakes of taxpayers: faulty concluding and executing contracts in the framework of leaseback transactions, the main claims of tax authorities, arguments given by the parties in the lawsuit and the position of the court. Conclusions. Forecasting the manifestation of certain types of tax risks makes it possible to develop preventive measures to reduce their consequences in the taxpayer's activities. We proposed measures for preliminary preparation, justification, documentation and control over the execution of the transaction.

For citing: Bochkareva T.N., Nikitinskaya Yu.V. Leaseback as a Source of Tax Risks. Research in Economic and Financial Problems. 2025;1:3. https://doi.org/10.31279/2782-6414-2025-1-3 EDN FBTRY