Финансијски лизинг у Републици Србији и земљама Европске уније
Financial leasing in the Republic of Serbia and European Union countries

Summary/Abstract: Leasing business presents a product of modern business praxis and it has an important role in the economic sphere in national economies, but on the international level as well. It is known for the possibility to allow all interested subjects to have an active role on the market, although they do not have enough financial funds. An appearance of leasing contracts has created numerous troubles in its definition, not only because of its similarity with other contracts in merchandise traffic, but also because of the absence of regulation of this issue by many countries. An appearance and development of leasing are linked to America, while the first country in Europe which accepted the leasing business was France, which was then followed by Belgium. Since it presents an extremely efficient way of financing, it’s not surprising why leasing experiences its expansion in transition and developing countries, including Serbia. Because of that, Serbia has standardized this business institute, although for now only financial leasing has been regulated. Financial leasing is precisely one of the most important aspects of financing and encouraging of the economy.

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