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.
The article focuses on the importance of leasing for priority segments of Ukraine's economy, namely agriculture, engineering industry , small and medium enterprises. From the analysis ranking of leasing companies we can conclude about the importance of organization leasing companies by banks. We presented the advantages of leasing in comparison with other methods of investment, found problems of leasing development and suggested possible solutions to these problems. We submitted brief conclusions about our research.