Ukhanyova О. Legal regulation of leasing as a means of technical progress promotion

Object of research: public relations, related to realization of leasing activity in the field of management. The purpose of research: ground of new scientific positions and suggestions on perfection of legal regulation of leasing as facilities of assistance technical progress. Methods of research: dialectical, legalistically-logical, historical, comparatively-legal, аnalytical-synthetic, system-structural, logical-legal. Theoretical and practical value: separate suggestions are developed on making alteration in the Economic code of Ukraine, Civil code of Ukraine, Laws of Ukraine "About the financial leasing", "About taxation of income of enterprises", "About investment activity", "About the mode of the foreign investing". The applied character of research allows to draw on his results in legal practice at entering into leasing contracts, in judicial practice at the decision of disputes, in practical activity of bank institutions at development of projects of leasing agreements. The substantive provisions of research were utillized in activity of joint-stock COMPANY "Houm Credit Bank", used for educational program of retraining of judges and workers of vehicle of economic courts development in the Donetsk regional separation of Academy of judges of Ukraine of State judicial administration of Ukraine, and also by Donetsk city advice at the use of leasing in the communal economy of city. Scientific novelty: the thesis formulates the definition of economic and legal construction of leasing as a combination of legal means aimed at providing leasing activity in order to implement the state investment policy on extended reproduction of basic assets in the sphere of economic management. The arguments are given as for the necessity of elaborating the Concept of leasing development in Ukraine as one of the directions of the state investment policy oriented to providing renovation and innovation of basic assets. The thesis investigates the features of legal regulation specific for financial and operative leasing as a type of economic activity, rights and obligations of leasing agreement participants, problems of encouraging its development by the state, and motivates the proposals on improvement of legislation regulating leasing as a means for promoting technical progress and bringing in of investments. Sphere of the use: subjects of initiation of bill; public and local self-government authorities; judicial administration at the decision of disputes; the higher educational institutions.