Leasing in agriculture of the Russian Federation: trends, development problems and ways to solve them

Abstract

The agricultural machinery market is constantly updated. However, today not all Russian enterprises of the agro-industrial complex have the opportunity to purchase modern agricultural equipment, which is increasingly in demand, due to its high cost. In this situation, leasing is one of the most effective tools in the process of modernizing currently available agricultural machinery. Leasing allows the company to modernize the fleet of agricultural machinery, while giving the lessee more opportunities in the form of obtaining additional borrowed funds, optimizing taxation, and a number of others. The paper is devoted to the current situation of using leasing programs for the purchase of agricultural machinery in the framework of state support for agricultural producers. The authors analyze the effectiveness of leasing in the field of agriculture using budget funds at various levels.