DOI: https://doi.org/10.37406/2706-9052-2019-2-15

LEASING: GENESIS, DEFINITIONS, CLASSIFICATION

В. М. Гаврилюк

Abstract


The historical aspects of the development of leasing have been thoroughly researched in the economic literature, however, scientists have divergent views on the interpretation of some positions on these issues. Insufficient definition of the concept of leasing and blurring of its classification adversely affects the participants of the leasing relations that interact with each other, so the specified direction of the study requires clear specification to avoid duplication of concepts, which confirms the relevance and purpose of the topic. The article analyzes the historical aspects of the development of leasing, the content, value and objective causes of the leasing relationship. The scientific substantiation of modern approaches to the interpretation of the term "leasing" has been formed. The scientific views and approaches to the classification of types of leasing according to different characteristics are investigated, as well as its features and disadvantages. The prospects for a well-functioning financial intermediation in the form of leasing are related to a number of problems. In particular, the research requires the definition of leasing, as well as the formulation of a clear classification based on the fundamental differences and features of each type of leasing

Keywords


leasing, types of leasing, financial intermediation, characteristics of classification, financial leasing, operational leasing, lessor, lessee

References


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