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LEASING AS AN ADDITIONAL SOURCE OF FINANCING BUSINESS OPERATIONS OF ENTERPRISES IN POLAND

Abstract

This article discusses the additional external source of financing operations and development of the enterprise sector in Poland, which is leasing. The work focuses on the essence of this source of financing and the basic assumptions and principles on which leasing is based. The article contains an overview of the most important advantages and disadvantages, using this form of investment and business financing for each of the parties in the civil-law relationship, that is for the financing party and the lessee. In addition, the column also contains an analysis of statistical data published by the Polish Leasing Association regarding the leasing market in Poland over the last years. The aim of the article was to assess the advantages and disadvantages, as well as the structure and dynamics of the source of financing, which is leasing.

Keywords:

leasing, additional source of financing, business activity, investments, enterprises

Details

Issue
Vol. 3 No. 26 (2018)
Section
Research article
Published
2018-09-30
DOI:
https://doi.org/10.19253/reme.2018.03.011
Licencja:
Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

This is an Open Access journal, all articles are distributed under the terms of the Creative Commons (CC BY 4.0) License (http://creativecommons.org/licenses/by-nc-sa/4.0/). You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use. No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits. 

Authors

  • Patrycja Biernat

    University of Technology and Humanities Kazimierz Pulaski in Radom
  • Ewa Gronek

    University of Technology and Humanities Kazimierz Pulaski in Radom

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