The role of accelerated depreciation mechanism in leasing development

Abstract

The article examines the role of the accelerated depreciation mechanism in the development of the leasing market. A retrospective analysis of the institutional foundations of accelerated depreciation is conducted using the examples of the United States and several European countries. The author critically assesses the proposed cancellation of accelerated depreciation in Russia. A short-term increase in budget revenues from property and profit taxes would lead to a decline in demand for leasing services and the curtailment of modernization programs of Russian enterprises.