On the issue of leasing legal regulation as a form of financing the activities of an enterprise

The article considers the role of leasing as a financing tool in the modern market economy, especially the activities of small and medium-sized businesses. The author analyzes the advantages of financial lease in comparison with lending, such as cost savings, tax cuts and accelerated depreciation of the leased item, the possibility of selling the leased item at market value in the future. The legal aspects of leasing, sources of its regulation in Russian legislation are considered. The article also explores the legal problems associated with a financial lease (leasing) agreement. The main controversial issues are the identification of the leased item, return leasing and the procedure for distributing payments after termination of the contract. The article provides and analyzes examples from judicial practice demonstrating the complexity and controversy of leasing relations. Particular attention is paid to the liability of the parties to the financial lease agreement.In conclusion, the author emphasizes that leasing is a promising and reliable form of financing for small and medium-sized businesses, which makes it an important means of developing innovative economic growth in Russia.