Problems of legal regulation of taxation of leasing in the Russian Federation

The article discusses the current problems of leasing taxation in the Russian Federation. Leasing is one of the most common forms of investment activity. But, despite the fact that this economic form has long appeared in the world, in Russia this mechanism is still in the stage of adaptation, including legal adaptation. In Russia, a significant factor that reduces the effectiveness of regulatory legal regulation of order Taxation of economic results of leasing operations is numerous gaps in the provisions of civil legislation. In general, there are a number of problems that need improvement.