Leasing – teoria a praktyka
Leasing – theory and practice

Summary/Abstract: The aim of the article is to analyze leasing as a popular form of financing busi-ness operations. The article presents a definition of lease agreement, objects, mechanisms of functioning as well as various types of described form of financ-ing for companies. Furthermore, there was analyzed the profitability of leasing based on advantages for contracting parties. Moreover, the author identifies main differences between leasing and credit.The hypothesis concerning the ad-vantage of leasing over loan has been confirmed as a result of using qualitative and quantitative comparative method. It was proven that leasing is an effective form of financing for companies and may be more cost effective than loan.

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