Теоретичне та нормативно- правове забезпечення лізингових операцій

Abstract

UK: В статі досліджується існуюче теоретичне та нормативно-правове підґрунтя здійснення лізингових операцій, як одного із сучасних та перспективних фінансових інструментів залучення капіталу у вітчизняну економіку . Визначено основні напрямки вдосконалення лізингових відносин з урахуванням міжнародного досвіду. EN: Leasing services acquired economic importance in leading the world in the early 20th century and acquired characteristics of financial instruments and incentives for the development of economic relations to stimulate the renewal of fixed assets. The rapid development of leasing in many countries contributed to providing its subjects with significant tax breaks, encouraging financial and credit institutions to lease. At the international level, leasing operations are regulated by the UNIDROIT Convention "On International Financial Leasing". Domestic legislation complies with the basic provisions of the Convention and discloses them in the light of the national characteristics of the economy and the financial market. В Ukraine has developed its own legal and regulatory framework for the operation and development of leasing services both in the domestic and foreign markets in accordance with international agreements, which contributed to a significant increase in the volume of leasing operations on the financial market. In addition to the legal acts regulating leasing relations, tax and financial and credit legislation is important for their development. As a result of the study, it was found that the legal framework for leasing relations needs further improvement, since the relationship is not fully resolved with respect to the ownership of the leased asset during the termination and termination of the leasing relationship, and the existing mechanism of leasing operations does not provide for economic incentives for the renewal of fixed assets For the modernization of the domestic economy, in particular, there are no tax incentives for their implementation. Tax privileges should become a powerful financial leverage that can contribute to updating the material base on a qualitatively new basis of specific sectors of the economy.