Scientific paper ID 1531 : 2017/3

Growth rates of the credit market and the leasing services market in Russia primarily depends on the positive impact of government regulatory measures, as well as financial support, the availability of state targeted programs aimed at developing these markets. In the context of the leasing services market, one cannot bypass the sphere of transport, namely, one of its main segments - air transportation.

An assessment of contemporary Russian realities allows us to conclude that existing state measures cannot be fully recognized as facilitating the support of aviation leasing. One of the most significant obstacles to the development of leasing in Russia is the existing import customs duty at a rate of 20% of the cost of an airplane with passenger capacity from 170 to 219 seats. It is this layout is mostly in demand among Russian airline operators.

The main source of investment finance in fixed assets in Russia is traditionally depreciation deductions, which make about 20% of all sources. Leasing allows increasing the volume of investments of this type due to the mechanism of accelerated depreciation. As it is often noted in literature, the rapid growth of leasing in Western countries is due to government incentives and effective tax benefits