Cherevan I. Development of leasing as an effective form of attracting investments into innovative sphere of AIC (Agro-Industrial Complex)

In the thesis there were fully characterized existing forms and kinds of leasing, worked out principles of classification of advantages and functions of leasing activities taking into account variety of its forms. Approaches were suggested as to definition and estimation of leasing effectiveness on micro level. Expediency for implementing reduced leasing taxation was approved as well as the necessity for the state support of leasing activities. The thesis analyzed the state of market for providing leasing services in Ukraine; worked out methods for economic estimation of effectiveness of leasing agreement; suggested innovative indicators and defined directions for the state support of leasing activities and innovative direction.