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Leasing Activities: The Problems and Prospects for Development
Razumova H. V., Oskoma O. V., Voloschuk V. V.

Razumova, Hanna V., Oskoma, Olena V., and Voloschuk, Vladislava V. (2021) “Leasing Activities: The Problems and Prospects for Development.” Business Inform 7:202–207.
https://doi.org/10.32983/2222-4459-2021-7-202-207

Section: Finance, Money Circulation and Credit

Article is written in Ukrainian
Downloads/views: 2

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UDC 339.187.6

Abstract:
The article is aimed at researching the current state of the leasing services market in Ukraine, identifying problems and prospects for its further development. It is defined that leasing is a very promising direction of economic activity, which facilitates the improvement of financial conditions in the country. The article considers the peculiarities of foreign experience in leasing activities and the functioning of the global leasing market. The indicators on the state and development of financial companies and lessors in Ukraine are analyzed, which leads to a conclusion about their positive dynamics. It is determined that today the level of leasing use in Ukraine remains low and is in the process of development, so it requires detailed consideration and analysis. The advantages of financial leasing as an investment instrument, as well as problems and obstacles that slow down the development of leasing activities in Ukraine are presented. Given that leasing activity in Ukraine is under development, there are many urgent problems, which include: imperfection of Ukrainian legislation; the unformedness at the national level of leasing development policy; stiff system of taxation of leasing operations; low demand for domestic goods; low solvency of all categories of consumers; poorly developed subleasing; non-compliance with international standards; low financial stability of lessors; dependence of leasing companies on credit funds from banks; vague regulation on the part of the State, etc. Methods of problem solving are provided that will contribute to improving the functioning of leasing activities and stimulating its development. It is defined that in order to use financial leasing as an innovative instrument for modernizing the country's economy, provision of the State support is necessary.

Keywords: financial leasing, leasing activity, leasing operations, lessor.

Bibl.: 10.

Razumova Hanna V. – Doctor of Sciences (Economics), Associate Professor, Professor, Department of Analytical Economics and Management, Dnipropetrovsk State University of Internal Affairs (26 Haharina Ave., Dnipro, 49005, Ukraine)
Email: [email protected]
Oskoma Olena V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Analytical Economics and Management, Dnipropetrovsk State University of Internal Affairs (26 Haharina Ave., Dnipro, 49005, Ukraine)
Email: [email protected]
Voloschuk Vladislava V. – Student, Dnipropetrovsk State University of Internal Affairs (26 Haharina Ave., Dnipro, 49005, Ukraine)
Email: [email protected]

List of references in article

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Horidko, O. V., Yakymova, V. I., and Dudchyk, O. Yu. “Finansovyi lizynh yak instrument investuvannia“ [Financial Leasing as Instrument of Investing]. Efektyvna ekonomika. 2017. http://www.economy.nayka.com.ua/?op=1&z=5901
Mykhalchuk, L. V., and Kryvoruchko, Ye. O. “Mizhnarodnyi dosvid vykorystannia lizynhovykh vidnosyn v Ukraini“ [International Experience in Using Leasing Relations in Ukraine]. Visnyk Zhytomyrskoho derzhavnoho tekhnolohichnoho universytetu. Seriia «Ekonomichni nauky», no. 3 (2015): 78-84.
Georgiyev, M. “Vedushchiye mirovyye lizingovyye kompanii“ [The World's Leading Leasing Companies]. 2018. https://www.all-leasing.ru/analitic/detail/1032515
Pavlikov, V. V., and Natroshvili, R. N. “Svitovyi dosvid lizynhovoi intehratsii i praktyka realizatsii lizynhovoho nakopychennia v Ukraini“ [World Experience of Leasing Integration and Practice of Realization of Leasing Accumulation in Ukraine]. Visnyk KNUTD. 2010. https://er.knutd.edu.ua/bitstream/123456789/5890/1/Bul2010_N5T5_P134-140.pdf
“Informatsiia pro stan i rozvytok finansovykh kompanii ta lizynhodavtsiv“ [Information on the State and Development of Financial Companies and Lessors]. https://www.nfp.gov.ua/ua/Informatsiia-pro-stan-i-rozvytok-finansovykh-kompanii-lizynhodavtsiv-ta-lombardiv-Ukrainy.html
Chernenko, V. I. “Suchasnyi stan, problemy ta perspektyvy rozvytku lizynhu v Ukraini“ [Current State, Problems and Prospects of Leasing Development in Ukraine]. Ekonomika ta derzhava. 2010. http://www.economy.in.ua/pdf/11_2010/28.pdf
Amelin, S. K. “Sutnist finansovoho lizynhu“ [The Essence of Financial Leasing]. Visnyk Kyivskoho natsionalnoho universytetu tekhnolohii ta dyzainu. 2010. https://er.knutd.edu.ua/bitstream/123456789/6357/1/V53_P027-036.pdf
Podolchak, N. I. “Problemy lizynhovoi diialnosti v Ukraini“ [Problems of Leasing Activity in Ukraine]. Visnyk Natsionalnoho universytetu «Lvivska politekhnika». 2007. http://ena.lp.edu.ua/bitstream/ntb/35544/1/22_142-149.pdf

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