Abstract
The article discusses the features of the development of leasing, taking into account international experience. Based on the experience of the American and Western European leasing market, analysis of the operating activities of foreign leasing companies, the theoretical foundations of investment financing from external financial sources using the international leasing mechanism are presented. The article reveals the features of the investment financing mechanism based on the international leasing scheme, taking into account the acceptability of financing conditions, both for the enterprise-lessee and for the company-lessor. Attention is drawn to the possibility of external financing of such a leasing transaction with the involvement of investors and the issue of bonds on the open securities market. Leasing will allow not only to update the fixed assets of a number of leading industries, but also to solve the problem of financing this process at the same time. International experience of leasing application plays an important role in this. Without requiring large one-time expenses of their own funds from enterprises, leasing at the same time guarantees the purposeful development of financial resources, which ultimately will allow attracting into the industry the opportunities of the Russian capital market that have not been fully utilized so far, as well as funds from foreign investors.
Highlights
Leasing - is a type of financial services, a form of lending for the acquisition of fixed assets by enterprises and other goods by individuals and legal entities
The first company to engage in leasing operations was the United States Leasing Corporation, established in 1952
This study proves the fact of the negative impact of the deteriorating macroeconomic situation on the leasing business
Summary
Leasing - is a type of financial services, a form of lending for the acquisition of fixed assets by enterprises and other goods by individuals and legal entities. With a high cost of equipment, the amount of more opportunities to obtain additional savings property tax increases, which is included in the associated with a decrease in the taxable base lease payment A finance lease can be considered a sale transaction if one of the following conditions is met: − the lease term is less than 70% of the equipment service life established by the legislation (60% if this service life is 10 years or more), and the lessee has the right to purchase; − transfer after the expiration of the lease period of the leased object to the lessee for nominal or zero monetary remuneration; − rented machines, equipment is difficult to use for any other purposes, except for those specified by the lessee; − leased non-relocatable equipment installed in the building.
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