Abstract:

Foreign practice of international leasing development shows that the market actively include  independent leasing companies and banks that fall under the regulation of Central banks and Ministries of Finance. The analysis of statistical information revealed that the focus in the leasing portfolio is given to vehicles. Leasing companies in Russia are the most poorly developed in comparison with countries of Europe and Asia. The Central Bank of Russia is developing a reform of the leasing sector for a period of 4 years from 2018-2021. with an aim of establishing its own regulatory functions, creating a self-regulating organization and bring accounting statement of leasing companies and banks providing similar services to international standards.