DOI: https://doi.org/10.36719/2789-6919/51/19-22
Gunel Safarova
Baku Business University
PhD in Economics
https://orcid.org/0000-0002-9507-0401
gunel83@yahoo.com
Improving Leasing Transactions in Purchase and Sale
Abstract
In the modern economic environment, leasing operations have become an integral part of purchase and sale relations. Leasing serves as a key instrument that combines both investment and financial intermediation functions. This article analyzes the essence, development stages, current situation, and improvement directions of leasing operations in the Republic of Azerbaijan based on scientific and theoretical approaches. The research reveals that the formation of the leasing market in Azerbaijan still faces institutional, legal, and financial constraints. Although the state program “Agroleasing” has achieved certain positive outcomes, market participants’ access to capital resources remains limited. Therefore, digitalization, alignment of legal frameworks with international standards, and expansion of tax incentives are considered essential priorities. The findings show that improving leasing operations enhances investment activity in the real sector, stimulates economic growth, and contributes to the strengthening of public-private partnerships.
Keywords: leasing, purchase and sale, investment, digitalization, economic development