Naslov
Development of leasing in transitional economies

Autori
Potnik Galić, Katarina ; Radman-Funarić, Mirjana

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Transitional Challenges of EU Integration and Globalization / Trivun, Veljko - Sarajevo : Ekonomski fakultet Univerziteta u Sarajevu, 2008

ISBN
978-9958-25-015-6

Skup
Fourth International Conference of the school of Economics and Business in Sarajevo ICES2008 "Transitional Challenges of EU Integration and Globalization"

Mjesto i datum
Sarajevo, Bosna i Hercegovina, 09.10.2008. - 10.10.2008

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
leasing; leasing industry; financing; transitional economies
(leasing; leasing industry; financing; transitional econom)

Sažetak
Modern financial leasing is relatively new in transitional economies. It was introduced in the early 1990s at the time of transition from largely centralized economies into free market economies. Transitional countries - East European countries by geographical location, are still in the process of multidimensional economic transformation. Considerable changes in existing economical condition entail a necessity to use non-traditional means to attract investment and capital into the transitional economies. Leasing is one of the most important and efficient financial instruments in developing economies. Its numerous advantages have tremendous impacts on manufacturing progress and quality of the production sector including total economic growth. Regardless, it is evident that its usage in transitional economies is insufficient. Therefore the purpose of this research is to define and analyze the main barriers for development of leasing in transitional economies. The research will be based on the methods for analyzing and comparison of legal, tax, accounting and further aspects of leasing in transitional economies in opposed to developed economies. The aim of this research is to emphasize that well-developed legal environment accompanied with clearly defined accounting rules and favorable taxation, are dominant factors in development of leasing industry in transitional economies.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA