Teoretical aspects of leasing classification

Authors

  • Natalia Mentuh Ternopil National Economic University
  • Oksana Shevchuck Ternopil National Economic University

DOI:

https://doi.org/10.35774/app2017.01.075

Keywords:

leasing, leases, criteria leasing division

Abstract

The article investigates classifications of leasing are on differentcriteria that are most common in the scientific literature and practice of leasing relationship. Analysis of the current legislation on leasing on this subject. Studied scientific views and approaches to the criteria leasing division and proved their features.

References

Zakon Ukrainy "Pro finansovyy lizynh": vid 11 gryd. 2003 roku № 1381-IV [Law of Ukraine “About Financial Leasing” from December 11 2003, № 1381-IV]. (2004). Vidomosti Verkhovnoi Rady Ukrainy – Bulletin of Verkhovna Rada of Ukraine, 15, p. 231 [in Ukrainian].

Zakon Ukrainy "Pro lizynh": vid 16 gryd. 1997 roku № 723/97 [Law of Ukraine “About Leasing” from December 16 1997, № 723/97]. (1998). Vidomosti Verkhovnoi Rady Ukrainy – Bulletin of Verkhovna Rada of Ukraine, 16, p. 68 [in Ukrainian], (has expired).

Tsyvilnyy kodeks Ukrayiny [Civil Code of Ukraine]. (2003, January 16). Vidomosti Verkhovnoi Rady Ukrainy – Bulletin of Verkhovna Rada of Ukraine, 40-44, p.356 [in Ukrainian].

Hospodarskyi kodeks Ukrainy [Commercial Code Ukraine]. (2003). Vidomosti Verkhovnoi Rady Ukrainy – Bulletin of Verkhovna Rada of Ukraine, 18-22, p.144 [in Ukrainian].

Zakon Ukrainy "Pro opodatkuvannya prybutku pidpryyemstv" : vid 28 gryd. 1994 roku № 334/94 [Law of Ukraine “On taxation of corporate profits from December” 28 1994, № 334/94]. (1995). Vidomosti Verkhovnoi Rady Ukrainy – Bulletin of Verkhovna Rada of Ukraine, 4, p.28 [in Ukrainian], ( has expired). https://doi.org/10.1080/03069400.1994.9992906

Podatkovyy kodeks Ukrainy [Tax Code of Ukraine]. (2011). Vidomosti Verkhovnoi Rady Ukrainy – Bulletin of Verkhovna Rada of Ukraine, 13-17, p.112. [in Ukrainian].

Konventsiya pro mizhderzhavnyy lizynh [Convention on Interstate Leasing from November 28 1998]. http://zakon4.rada.gov.ua. Retrivied from http://zakon4.rada.gov.ua/laws/show/997_179 [in Ukrainian].

Trach, V.P. (1999). Lizynh: teoretychni aspekty ta praktyka ( na prykladi avtotransportnykh zasobiv) [Leasing: Theoretical Aspects and Practice (on the Example of Motor Vehicles)]. Lviv: Publishing House of the State University "Lviv Polytechnic" [in Ukrainian].

Filosofova,T. H. (2006). Lizynh [Leasing]. Mykolaiv: YuNYTY-DANA[in Ukrainian].

Grabelska O.V. Lizynh: klasyfikatsiya ta efektyvnistʹ zastosuvannya [Leasing: classification and effectiveness of application]. http://ena.lp.edu.ua. Retrivied from http://ena.lp.edu.ua:8080/bitstream/ntb/12385/1/015_Lіzing%20klasifіkac_89_94_704.pdf [in Ukrainian].

Kabatova, E. V. (1997). Lizynh : pravovoye regulirovaniye, praktika : ucheb. posobiye [Leasing: legal regulation, practice: training. allowance] . Mykolaiv: INFRA-M [in Russian].

Jukha, V. M. (1999). Lizynh [Leasing]. Rostov-na-Dony: Fenix [in Ukrainian].

Moiseenko, I.P. (2006). Investuvannya [Investing]. Kyiv: Znannia [in Ukrainian].

Onim, I.V. (2009) Klasyfikatsiya lizynhu [Classification of leasing]. Problemy obliku, kontrolyu ta analizu v ekonomitsi Ukrainy - Problems of accounting, control and analysis in the economy of Ukraine,2, pp. 126-127. [in Ukrainian].

Goremykin, V.A. (2005). Lizynh. Uchenik [Leasing. The pupil, ed. 2 nd, corrected and enlarged]. Mykolaiv: Information and Publishing House "Filin"; Information center of the XXI century [in Russian].

Gazman, V.D. (2005). Finansovyy lizynh [Financial Leasing]. Mykolaiv: Publishing house of State University Higher School of Economics [in Russian].

Lapygin, Yu. N., & Sokolskikh, E.V. (2005). Uchebnoye posobiye [Textbook]. Mykolaiv: Alma Mater, Academic Project [in Russian].

Dergalyuk, B.V. Metodychni pidkhody do klasyfikatsiyi lizynhu v Ukrayini : problemy ta perspektyvy [Methodical Approaches to the Classification of Leasing in Ukraine: Problems and Perspectives]. http://economy.kpi.ua. Retrieved from http://economy.kpi.ua/files/files/36_kpi_2011.doc [in Ukrainian].

Amelin S. (2010). Teoretyko-metodolohichni pidkhody do klasyfikatsiyi lizynhu [Theoretical and methodological approaches to the classification of leasing]. The world of finance, 3 [in Ukrainian].

Published

2018-09-18

Issue

Section

CIVIL LAW AND CIVIL PROCESS. FAMILY LAW. INTERNATIONAL PRIVATE LAW. COMMERCIAL LAW. COMMERCIAL-PROCEDURAL LAW.

How to Cite

Mentuh, Natalia, and Oksana Shevchuck. “Teoretical Aspects of Leasing Classification”. Actual Problems of Law, no. 1, Sept. 2018, pp. 75-80, https://doi.org/10.35774/app2017.01.075.