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.
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