Saplina O.А

The article shows that the role and importance of leasing services in the economy of Ukraine is growing. However, if we compare it with the European experience, in Ukraine such a way of modernization and renewal of production is still inadequate. In high economies, almost a third of investments are made through leasing schemes, and in Ukraine - no more than 4%. Bank lending is the most popular asset of fixed assets. It is concluded that the economy of Ukraine is losing its development rates, including, due to the underdevelopment of leasing. The article analyzes the reasons restraining the development of leasing in the Ukrainian economy - these are both the reasons for the development of the national economy in general, and the problems of the leasing industry proper. Among the most recent highlighted problems of legislative non-regulation of leasing. Not only representatives of science, but also representatives of business structures say that it is necessary to amend the legislation on leasing issues. Therefore, recently the issue of amending the legislative acts regulating the leasing sphere is especially acute. The author analyzed the main provisions of the new law "On financial leasing", which propose to establish a unified procedure for changing leasing and lease transactions; establish uniform requirements for a standard leasing agreement; clarify the concept of "lessor"; to regulate the mechanism for attracting leasing intermediaries; extending the right of the lessee to the rights of the owner of the property; to exclude the subject of leasing from the liquidation mass; to settle the right of the lessee's refusal from the financial leasing contract and his obligation to return the leased asset to the lessor; to protect the rights of the lessor in the event that the lessee's debt arises. As a result, the study suggests that bringing legislation on leasing issues in line with modern technologies for providing services for renovation and modernization of fixed assets. Currently, priority areas for the use of leasing can be: construction, mining and rail transport. The wear level in these industries is 90%. While the leader of using leasing is one sphere - motor transport. Especially relevant leasing can be in solving the problems of industrial restoration and transport infrastructure in those areas of Donetsk and Lugansk regions that are temporarily uncontrolled by Ukraine.