Barabash A. Legal regulation of leasing relations in Ukraine

Research object: complex of the relations related to realization of leasing activity. The legal adjusting of leasing relations is the article of research. Development of scientific positions and suggestions for the improvement of legal adjusting of leasing relations in Ukraine on the basis of complex analysis of existent scientific positions, legislation, law enforcement practice and experience of the legal adjusting of leasing relations in foreign countries is a research purpose. Research methods. dialectical, formal-logical, historical, comparatively - legal, analytical and synthetical. Theoretical and practical value: possible use of theoretical positions and conclusions of dissertation work in the process of legislative activity with the purpose of development and improvement of legislation of Ukraine about leasing consists. The definition of leasing relations as the system of relations is grounded; the proposal concerning leasing relations' by the system of treaties is shown and proved; the necessitation of spread economic state stimulation of leasing's development with fixing of appropriate legal norms in unique legislative acts about leasing is defined; the expediency of leasing companies' recognition as professional (special) subjects of leasing with establishment of their license regime and reduced taxation is grounded, appropriate license terms are proposed. Some proposals of the thesis can be used in research and scholastic process within the framework of economic-legal discipline, for the reason of development of appropriate programs of special courses and methodical material, intended for student of legal and economic educational institutions. Separate positions and findings, worded in thesis have debatable nature and can be a central to the following scientific studies. The applied nature of the study allows using its results straight in process of the realization to leasing activity. Scientific novelty: dissertation is first in home legal science complex economic and legal research of questions of the legal adjusting of leasing relations in Ukraine, which was the base for new scientific positions and suggestions on improvement of legislation in the given sphere of public relations. An educational process and commercial activity of subjects is the sphere of use.