The Leasing Agreement and Possibilities of use among SMEs in the Republic of North Macedonia

Gjorgjioska, Emilija and Gorgieva, Dijana (2023) The Leasing Agreement and Possibilities of use among SMEs in the Republic of North Macedonia. XIX. International Balkan and Near Eastern Congress Series on Economics, Business and Management-Plovdiv / BULGARIA.

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Abstract

Abstract: Leasing is a special form of financing for the use of immovables, capital assets, equipment, future assets,
manufactured assets etc. Leasing is a commercial activity through which households and commercial entities are enabled to use mobile or immovables for a specified period and for a specified fee. Leasing, as a special commercial activity, is of special importance for the functioning of trade companies, especially small and medium-sized (SMS) enterprises that are not able to finance the purchase of the necessary equipment or immovables for the commercial activity for which they are registered. The subject of analysis in this paper is the legal regulation of the leasing agreement. The emphasis is on Macedonian legislation. The authors, also, will make a comparison with leasing legislation of international organizations, UNIDROIT
Model law on leasing, UNIDROIT Convention on international financial leasing and legal framework of some EU countries.
The authors, will emphasize the comparison of the data of leasing use among SMEs in the EU and in the Republic of North Macedonia, so for contribution of leasing to economic development of SMEs. Based on the performed analysis, will be given recommendations for the further development of leasing agreement and its use in the Republic of North Macedonia.
Keywords: leasing, agreement, SMEs, model law, finance.

Item Type:	Article
Subjects:	Scientific Fields (Frascati) > Social Sciences > Economics and Business Scientific Fields (Frascati) > Social Sciences > Law
Divisions:	Faculty of Economics
Depositing User:	Mr Dimitar Risteski
Date Deposited:	08 May 2023 09:27
Last Modified:	08 May 2023 09:27
URI:	https://eprints.uklo.edu.mk/id/eprint/8154

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