Current status of legal regulation of the leasing process

The ongoing development of leasing relations in the economic activities of modern Russian organizations was accompanied by the crystallization of the regulatory and legal support for the leasing process. An analysis of the regulatory legal acts governing financial leases revealed that the widespread use of leasing operations in many countries of the world, including the Russian Federation, led to the need to unify the rules on international leasing, which leads to the need for representatives of different states to develop within the framework of the International Institute for the Unification of Private Law (UNIDROIT) Convention, which is a kind of development vector for the legislature to regulate domestic leasing legislation. In order to regulate the flow of the leasing process, separate regulations were adopted on leasing forms of financing, the development of this activity in the Russian Federation. The provisions of individual legislative and regulatory documents regulating general issues of taxation, accounting and reporting, export-import operations, etc., are of little relevance to the functioning of the leasing services market. In this scientific article, the stages of the emergence and development of the regulatory and legal support of leasing activities in the Russian Federation are studied. The analysis of the structure of legal support was carried out and the corresponding conclusions were made.