Importance The international leasing market develops due to intensive production operation and the process of international division of labor on a global scale. This leads to a constant and vigorous growth in the number of global players that consider the market as a tool to enhance the efficiency and innovation of their economies. Objectives The study aims to review leasing in the international market as a fundamental source of financing the fixed capital of companies, and implement forms of leasing relations for efficient industrial policy overseas and in Russia. Methods The theoretical analysis of literature sources, Russian and foreign periodicals, statutes and regulations, materials from the Internet, round-table discussions and conferences helped assess and generalize information about the lease market in a tabular format. In addition, I applied methods of statistical data processing, expert evaluation and data visualization. Results Over 60 percent of companies operating in developed countries use leasing in one way or another. As a rule, these countries promote leasing of low-value facilities and apply different schemes and types of leasing. The lease market is one of the fastest growing at the moment. Conclusions and Relevance The growth and expansion of the global leasing market is a result of globalization and integration processes in both the production and financial sphere. The Russian leasing market is developing simultaneously with the global one. This is reflected in the harmonization of Russian laws, application of IFRS standards, and the country's adaptation to WTO membership conditions.
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