the lessee

The nature and significance of financial leasing in Ukraine, problems of development

The article determines the purpose of financial leasing in Ukraine, includes the analysis of the leasing market and braking factors of the lease. The analysis of recent research, publications and legislative and regulatory framework has also been included in the article.
According to local experts, more than 50% of fixed assets need to be updated. International experience shows that the lease is one of the productive ways to raise capital for fixed assets of enterprises. However, development of  leasing in Ukraine lags international practice.