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Liburkina L. M.

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Leasing as a Tool for Innovative Development of Enterprises
Zhulyn O. V., Nazarenko I. I., Tesliuk N. P., Shturko V. V.

Zhulyn, Olha V. et al. (2021) “Leasing as a Tool for Innovative Development of Enterprises.” Business Inform 7:195–201.
https://doi.org/10.32983/2222-4459-2021-7-195-201

Section: Finance, Money Circulation and Credit

Article is written in Ukrainian
Downloads/views: 3

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UDC 339.187.6

Abstract:
In countries with a developed financial market, one can often see the relationship between the level of distribution of financial leasing services and the volume of capital investment and the introduction of innovations in enterprises. In the context of the implementation of the concept of sustainable development and updating of fixed assets for more energy-efficient ones, financial leasing services are gaining special popularity. The article is aimed at comprehensive analyzing of the domestic market of leasing services and developing a mechanism for improving financial leasing services as a tool for innovative development of enterprises. The article considers the concept of financial leasing; the development of the leasing services market in Ukraine is analyzed; the main problems of leasing services provision, as well as their advantages compared to a bank loan are highlighted; the main directions of development of financial leasing services are proposed. As a result of scientific researches, a mechanism for the development of the financial leasing services market as a tool for innovative development of enterprises and financial inclusion in general has been developed. This mechanism provides for: creation of conditions for easy and equal access to the financial services market for all lessors; expanding possible sources of financing for leasing companies; conducting financial statements in accordance with IFRS and risk management system; carrying out measures to improve financial literacy with an emphasis on the advantages of leasing for enterprises, which should contribute to financial inclusion; creation of a balanced policy of taxation of leasing operations and licensing of owners of leasing companies only with impeccable business reputation and fair behavior in the financial services market.

Keywords: leasing, leasing services, financial leasing, market of financial services, impeccable reputation, financial inclusion, innovative tool, mechanism, development of enterprises.

Fig.: 4. Bibl.: 8.

Zhulyn Olha V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Finance, Accounting and Auditing, National Transport University (1 Omelianovycha-Pavlenka Str., Kyiv, 01010, Ukraine)
Email: [email protected]
Nazarenko Iaroslava I. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Finance, Accounting and Auditing, National Transport University (1 Omelianovycha-Pavlenka Str., Kyiv, 01010, Ukraine)
Email: [email protected]
Tesliuk Nataliia P. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Finance, Accounting and Auditing, National Transport University (1 Omelianovycha-Pavlenka Str., Kyiv, 01010, Ukraine)
Email: [email protected]
Shturko Viktoria V. – Masters Student, National Transport University (1 Omelianovycha-Pavlenka Str., Kyiv, 01010, Ukraine)
Email: [email protected]

List of references in article

“Bila Knyha «Maibutnie rehuliuvannia nebankivskoho lizynhu»“ [White Paper "The Future of Non-Bank Leasing Regulation"]. NBU. Kyiv, 2020. https://bank.gov.ua/admin_uploads/article/White_paper_lizing_2020.pdf?v=4
[Legal Act of Ukraine] (2003). https://zakon.rada.gov.ua/laws/show/436-15#Text
[Legal Act of Ukraine] (2021). https://zakon.rada.gov.ua/laws/show/1201-20#Text
Duchenko, M. M., and Pavlenko, T. V. “Stan ta perspektyvy rozvytku lizynhovoi haluzi v Ukraini“ [The Standpoint of the Prospects for the Development of Leasing Services in Ukraine]. Efektyvna ekonomika, no. 1 (2019). DOI: 10.32702/2307-2105-2019.1.53
“Ohliad rynku lizynhu Ukrainy vid Ukrainskoho obiednannia lizynhodavtsiv“ [Inspection of the Leasing Market of Ukraine from the Ukrainian Association of Leasing Companies]. Asotsiatsiia «Ukrainske obiednannia lizynhodavtsiv». September 29, 2020. http://uul.com.ua/2020/oglyad-rynku-lizyngu-ukrayiny-vid-ukrayinskogo-ob-yednannya-lizyngodavtsiv/
“Holos lizynhu ta avtoprokativ“ [Voice Leasing and Car Rental]. Ukrainske obiednannia lizynhodavtsiv. https://uul.com.ua/tag/avtoprokat/
Chernenko, N. O., and Kovalchuk, N. V. “Analiz stanu suchasnoho rynku mizhnarodnoho lizynhu v Ukraini“ [Analysis of Contemporary International Leasing Market in Ukraine]. Efektyvna ekonomika. 2017. http://www.economy.nayka.com.ua/?op=1&z=5636
Bartashuk, K. A. “Finansovyi lizynh yak dzherelo finansuvannia rozvytku pidpryiemstv Ukrainy“ [Financial Leasing as a Financing Source for the Development of Ukraine's Enterprises]. Ekonomika ta derzhava. 2015. http://www.economy.in.ua/pdf/3_2015/34.pdf

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