Methodology for calculating VAT in leasing and alternative financing schemes when modeling cash flows from its subjects of the leasing system

Management of the leasing process taking place in an industrial enterprise is based on tools for modeling cash flows generated during its course. The lessee’s cash flows, based on inflows and outflows from core activities, include taxes and fees payable to the budgets of all levels. Value added tax (VAT) is the basis for taxation of an industrial enterprise and a leasing company, which poses the task of researchers to correctly calculate the taxable base for tax at the pre-investment stage of the leasing process. analysis of the lessee’s cash flows, taking into account the financing scheme to identify reserves for the growth of its efficiency. A correct assessment of the tax burden makes it possible to form an adequate picture of the advisability of an industrial enterprise using one or another financing scheme for the purposes of technological re-equipment of the industrial sector of the economy. When studying the problems of managing the leasing process within the framework of the leasing process, a wide range of methods should be used, including methods for assessing the profitability and turnover of enterprise resources, economic and mathematical modeling, strategic analysis, methods of design planning analysis, methods organized as a synthesis from the methodologies of special theories : development modeling, cash flow and supply chain management. The basic method of this study was the analysis of cash flows of an industrial enterprise and their modeling in the context of volatility of external factors and factors of the institutional environment. The scientific article presents a methodology for modeling cash flows in leasing and alternative investment schemes, designed for both scientists and practical specialists in the industrial sector.