Leasing as a Source of Financing for Public Sector Investment in Poland and Other EU Countries. Comparative Analysis
Leasing as a Source of Financing for Public Sector Investment in Poland and Other EU Countries. Comparative Analysis

Summary/Abstract: The article attempts to assess the scale of the importance of leasing as an alternative to bank credit in financing public sector investment in Poland and in selected EUmember states. Comparison of the two forms of financing public sector in Poland leads to the conclusion that in the case of contracts with a value below the EU thresholds creditplays greater role by far, as this form of financing investments is more likely to be used by the Polish authorities. Such comparison is not possible for other analyzed countries due to the limitations of the reporting of the EU. Poland when compared to other EU countries falls unfavorably in terms of the number of ordered bank loans in the amount of public supply contracts in the form of a lease. In the context of the growing national debt – leasing seems to be the preferred source of material investments, especially in the new EU member states.

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