Abstract

The article reflects the importance of leasing in the investment activities of enterprises, its economic significance and the financial and economic efficiency of leasing. The views of scholars on this issue have been studied. The advantages and benefits of leasing as part of other methods of financing the enterprise are studied in the structure of the financial-credit mechanism of leasing relations. Formulas have been proposed to determine the cost-effectiveness and relative efficiency of leasing in enterprises. In the economic and financial assessment of the effectiveness of the use of the leasing project, relevant scientific recommendations on tax savings are given.