TY JOUR TI Tax planning as an effective method of analysis of tax risks KW tax risks KW tax planning KW tax benefit KW unjustified tax benefit KW the lessee KW the lessor KW the residual value KW the lease payments JO Journal of economic studies AU Bakhtigozina, E.. AU Markelova, N.. PY 2016 IS 2 PB INFRA-M Academic Publishing LLC.