IMPROVEMENT OF TOOLS OF THE FINANCIAL-CREDIT MECHANISM OF LEASING OPERATIONS IN UKRAINE

  • O.А. Levchenko
Keywords: leasing, leasing operations, leasing activities, lessor, FCMPLO, leverage-leasing, land-lease, back leasing

Abstract

In the article are considered the directions of improvement of the financial and credit mechanism for providing leasing operations. The advantages of leasing over lending are determined. It has been established that one of the important aspects of the effective functioning of this mechanism is the improvement of the legal and regulatory framework, which regulates the implementation of leasing operations, the formation of an adequate information environment, the creation of a megacontroller based on the NBU, the expansion of forms of leasing.

References

1. Левченко О.А. Фінансово-кредитний механізм забезпечення лізингових операцій / О.А. Левченко // Соціально-економічні проблеми сучасного періоду України. 2017. Випуск 3 (125). С. 41–46.
2. Податковий кодекс України від 02.12.2010 р. № 2755-VI. URL: http://zakon3.rada.gov.ua/laws/show/2755-17/page
3. Закон України «Про Національний банк України» від 20.05.1999 р. № 679-XIV. URL: http://zakon0.rada.gov.ua/laws/show/679-14
Published
2019-05-29
Pages
88-92