Leasing as a tool for investing in the development of agriculture

Abstract

The relevance of the topic of the article is due to the fact that leasing is the main aspect of the effective development of agriculture. The purpose of the study is to study the use of leasing in one of the areas of the national economy - agriculture. The conducted research is confirmed by statistical data. The authors of the article pay attention to the taxation of a leasing transaction. The article states that leasing is a potentially profitable financial instrument that can activate investment processes and contribute to the development of the agricultural sector in Russia. In conclusion, the authors indicate measures to maintain the positions of the leasing market in the agricultural sector of the economy. The objective reality in leasing relations indicates the expediency of expanding the leasing business.