Podatkowe uwarunkowanie finansowania inwestycji leasingiem operacyjnym lub finansowym
Tax Influence on Asset Financing in a Form of Financial or Operating Lease

Summary/Abstract: The influence of turnover taxes, especially value added tax (VAT) on the form of asset financing in a form of financial or operational lease, has not been analyzed in financial area yet. This paper focus on a hypothesis, how cost of lease agreement and the possibility to deduct input tax, reflect on the decision about choosing financial or operational lease. Finally the survey shows, that the cost of finance has larger impact on the decision about the form of lease agreement, than the percentage value of input tax deduction.

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