Subject. The article addresses leasing activity considered from interdisciplinary positions: economics, law, finance. Objectives. The aim is to develop modern views and approaches to the definition and analysis of leasing and rental activities. Methods. The study rests on principles and methods of systems analysis. Results. I offered new approaches to consideration and systematization of fundamental differences in leasing and rental activities, developed an overall integrated model of leasing activity, enabling to present it from economic, legal, and financial position as a set of functional subjects of leasing activity and infrastructure elements in the form of financial instruments and a legislative framework. The proposed model of leasing activity is focused on analytical description of functioning and formation of digital leasing platforms, with the possibility to use artificial intelligence systems or its elements. Conclusions. The identified and systematized differences in leasing and rental activities are focused on creating a mechanism to stimulate the modernization of the national economy. The offered systems approach to the formation of a model of leasing activity is geared to the possibility of using digital financial instruments, including artificial intelligence. The proposed model forms a new way of economic thinking and understanding of the essence of leasing and rental activities. This approach to the theory of organization of leasing activities is quite new for specialists in the financial and banking sector, and has positive development trends.
Gazman V.D. [Overcoming stereotypes in leasing]. Voprosy Ekonomiki, 2017, no. 2, pp. 136–152. (In Russ.) URL: Link
Zverev A.V., Kozhemyako N.P., Mishina M.Yu., Nikonets O.E. Bankovskii lizing – finansovyi instrument razvitiya natsional'noi ekonomiki: monografiya [Bank leasing as a financial instrument for the development of the national economy: a monograph]. Moscow, Internauka Publ., 2020, 130 p.
Simon A. Economic aspects of financial leasing in business investments. Scientific Bulletin – Economic Sciences, 2010, vol. 9(15), pp. 65–70. URL: Link
Mozgovaya O.S., Sivokha K.V. [Analysis of the current state and trends in the development of the market of leasing services in the Republic of Belarus]. Zhurnal mezhdunarodnogo prava i mezhdunarodnykh otnoshenii = Journal of International Law and International Relations, 2014, no. 3, pp. 73–79. URL: Link (In Russ.)
Nair A., Kloeppinger-Torr R., Mulder A. Leasing: An Underutilized Tool in Rural Finance. Agriculture and Rural Development Discussion Paper, 2004, no. 7, 47 p. URL: Link
Filosofova T.G. [The effectiveness of using leasing schemes to upgrade]. Lizing = Leasing, 2011, no. 9, pp. 6-22. URL: Link (In Russ.)
Gorshkov R.K., Dikareva V.A. Lizing. Problemy i perspektivy razvitiya v Rossii [Leasing. Problems and prospects of development in Russia]. Moscow, MGSU Publ., 2012, 160 p.
Nikolaeva T.P., Nikolaeva T.E. [Features of leasing at the present stage of development of the Russian economy]. Problemy ekonomiki i yuridicheskoi praktiki = Economic Problems and Legal Practice, 2018, no. 6, pp. 257–260. URL: Link (In Russ.)
Brealey R., Myers S., Allen F. Principles of Corporate Finance. 2nd ed. Toronto, McGrow-Hill, 2010, 592 p.
Fishbein B.K., McGarry L.S., Dillon P.S. Leasing: A Step Toward Producer Responsibility. New York, INFORM Inc., 2000, 84 p.
Ryabchuk P.G. [Notion of efficiency of leasing and analysis of the factors of its forming]. Vestnik Voronezhskogo gosudarstvennogo universiteta. Seriya: Ekonomika i upravlenie = Proceedings of Voronezh State University. Series: Economics and Management, 2018, no. 3, pp. 41–46. URL: Link (In Russ.)
Jalilov Sh.Z., Bakhronov Sh.A. Leasing – Important Characteristics of Financing Investment Projects. Problemy nauki, 2018, no. 5, pp. 51–54. URL: Link
Popondopulo V.F. [Investment activity: Concept, legal forms of implementation and public organization]. Pravovedenie, 2017, no. 4, pp. 207–224. URL: Link (In Russ.)
Ayurzanain A.B., Sotnich P.M. [Functions of financial institutions in the formation of the transactional sector of the economy]. Ekonomicheskie nauki = Economic Sciences, 2016, no. 135, pp. 15–18. URL: Link (In Russ.)
Nikolaevskii V.V., Rudkovskaya O.G. [Nonlinear dynamics of development and the project approach in the methodology of strategic financial planning]. Nauchnye issledovaniya ekonomicheskogo fakul'teta. Elektronnyi zhurnal, 2018, vol. 10, no. 3, pp. 7–26. (In Russ.) URL: Link
Yusifzada L., Mammadova A. Financial Intermediation and Economic Growth. William Davidson Institute Working Paper, 2015, no. 1091. URL: Link
Nikolaevsky V.V., Sherstneva D.S. Digital Financial Instruments: From Definition to Practical Use. Corporate Governance and Innovative Economic Development of the North: Bulletin of the Research Center of Corporate Law, Management and Venture Investment of Syktyvkar State University, 2021, vol. 1, iss. 1, pp. 96–103. URL: Link
Nikolaevskii V.V., Malinovskaya K.A. [Innovation ecosystem as a factor in ensuring national competitiveness]. Belorusskii ekonomicheskii zhurnal = Belarusian Economic Journal, 2020, no. 4, pp. 91–106. URL: Link (In Russ.)
Nikolaevskii V.V., Nikolaevskii A.V. Investitsii v mirovoi ekonomike [Investments in the world economy]. Minsk, Pravo i ekonomika Publ., 2008, 224 p.
Teplov N. [The future of leasing. Is there a light at the end of the tunnel?]. Zhurnal RShChP, 2018, no. 1, pp. 111–139. URL: Link (In Russ.)
