Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 20 ISSUE 3
Written by Oksana H. AGRES, Oksana B. SADURA, Tetiana O. SHMATKOVSKA, Sergii V. ZELENKO

It is noted that leasing is a special form of reproduction of fixed assets, which is a kind of entrepreneurial activity. This is one of the most attractive and promising forms of investment that can significantly revive the process of updating the material and technical base of agricultural producers and the entry of the Ukrainian economy into the structure of the world market. The basis of the lease is long-term lease of the property, namely its transfer for temporary use on terms of payment, urgency or redemption. It is proved that in recent years, there has been an increase in the financial leasing market in Ukraine. The decisive contribution to the positive trend is made by companies, members of the professional association of lessors, because today they show the highest dynamics of development. It is proved that leasing is characterized by certain advantages over bank lending, namely: the possibility of quick acquisition of the property and the beginning of its operation without significant one-time investments; release of considerable funds for the solution of priority tasks; after the expiration of the contract there is an opportunity to purchase the property for the residual book value or contract price or to continue leasing for a new term. In our article it is substantiated that the number of leasing operations in Ukraine remains several times lower than the similar indicators of the western countries. For more active development of the leasing services market and, as a result, successful leasing development in Ukraine, it is advisable to carry out a set of measures proposed in the presented study, the main of which, in our opinion, is the support of agricultural producers by the state, which should be based on the development of a better budgetary allocation mechanism. subject to the adoption by the Verkhovna Rada of Ukraine of bills initiated by the Association of Lessors of Ukraine, which will help to increase the demand of agricultural commodities Aviation producers to leasing companies, filling the market of agro-leasing services with private capital, and thus improving the investment environment in the agricultural sector.

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