Description of the Renewable Lease from Point of View the Tax Advantage of Enterprises

This article refers to the tax advantages of the new kind o f operating lease - so-called renewable lease. Renewable lease, initiated by EFL, is more profitable source of financing of investment than standard operating lease, because it has lower sum of discounted effective expenses and bigger reduction in tax payable. However take the opportunity of deducting value added tax brings bigger gains. In these case new product is also more improved offer. The paper emphasizes that renewable lease get the upper hand above traditional operating lease especially that lower taxes reduce for example one of the barriers development of enterprises.Zadanie pt. Digitalizacja i udostępnienie w Cyfrowym Repozytorium Uniwersytetu Łódzkiego kolekcji czasopism naukowych wydawanych przez Uniwersytet Łódzki nr 885/P-DUN/2014 zostało dofinansowane ze środków MNiSW w ramach działalności upowszechniającej naukę