Leasing – a tool for financing business Cover Image

Лизингът – инструмент за финансиране на бизнеса
Leasing – a tool for financing business

Author(s): Boyko Mitkov Petev
Subject(s): Politics / Political Sciences, Politics, Economy, Business Economy / Management, Fiscal Politics / Budgeting
Published by: Висше училище по сигурност и икономика (ВУСИ)
Keywords: leasing; lessor; lessee; taxes; VAT; corporate tax

Summary/Abstract: Origin of leasing. Types of leasing. Basic and specific forms of leasing created for certain purposes. Contracts between lessor and lessee. Financing of legal entities and individuals through leasing. Taxation.

  • Issue Year: XXII/2025
  • Issue No: 1
  • Page Range: 103-110
  • Page Count: 8
  • Language: English, Bulgarian
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