CURRENT STATE AND PROBLEMS OF LEASING DEVELOPMENT IN UKRAINE

One of the methods of updating the material base and modernization of assets of economic entities can be leasing, which involves the transfer of property for temporary use on terms of a certain maturity, payment, and so on. A number of countries have accumulated considerable experience in the use of leasing, in particular in the United States it is an important mechanism for investment.
The world practice of leasing operations shows that under certain business conditions this method of financing is expedient and mobile.
Leasing is a business activity aimed at investing own or borrowed funds and consists in providing the lessor for exclusive use for a certain period of time to the lessee of property owned by the lessor or acquired by him on behalf of and with the consent of the lessee from the seller. lessee of periodic lease payments. Leasing is carried out under a leasing agreement, which regulates the legal relationship between the leased entities, and, depending on the specifics of leasing transactions, can be of two types - financial or operational.