Sirenko Natalia, Doctor of Economics, Professor, Head of the Department of Finance, Banking and Insurance, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

ORCID ID: 0000-0003-1660-1073
e-mail: sirenko@mnau.edu.ua

Mikuliak Kateryna, Assistant of the Department of Finance, Banking and Insurance, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

ORCID ID: 0000-0001-8317-0360
e-mail: mikulyak@mnau.edu.ua

Gannichenko Tetiana, Ph. D. in Pedagogy, Associate Professor of the Foreign Languages Department, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

ORCID ID: 0000-0001-7597-6946
e-mail: tetianagann@gmail.com

Polishchuk Alina, Applicant of Higher Education, Mykolayiv National Agrarian University, Ukraine

ORCID ID: 0000-0002-6870-3664
e-mail: alinapolischuk2001@gmail.com

Financial Leasing as a Guarantee of Development of the Agricultural Sector Economy of Ukraine

Annotation. Introduction. It was found that the promising direction of renewal of fixed assets and the provision of a number of additional services for the agricultural sector is financial leasing. The essence of financial leasing, the subjects involved in its implementation, as well as regulatory support are analyzed. The advantages and disadvantages of financial leasing are systematized. The dynamics of changes in the share of the value of financial leasing agreements concluded by industries and equipment is presented. The foreign experience of financial leasing as an attractive and effective instrument of financial investments is generalized.

Purpose. The purpose of the study is to reveal the essence and features of financial leasing as one of the promising tools for the development of agricultural sector entities, to upgrade equipment and provide a number of additional services.

Results. The article explores the realities and identifies prospects for the provision of financial leasing services to the agricultural sector of Ukraine, as an important tool for updating production assets and providing additional services. The advantages and disadvantages of financial leasing operations are systematized. The world experience of financial leasing as an attractive and effective tool of financial investments in production assets is considered.

Conclusion. The growth of the financial leasing market for the provision of services to agricultural entities will be due to the resumption of economic activity and the promotion of the benefits of this form of financing capital investments. Raising consumer and small and medium-sized business awareness of leasing as a tool for access to finance should be a priority for the leasing industry, its association and the government.

Keywords: leasing; financial leasing; capital investments; agricultural sector; national budget.

References:

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