Dylematy stosowania leasingu zwrotnego jako formy finansowania jednostek samorządu terytorialnego
Dilemmas of using Sale and Laeaseback Operations as a Form of Financing Local Government Units
Author(s): Dorota A. HałaburdaSubject(s): Economy, Law, Constitution, Jurisprudence, National Economy, Business Economy / Management, Law on Economics, Financial Markets, Public Finances
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: local government units; sale and leaseback; operating lease; deficit servicing
Summary/Abstract: The aim of this paper is to analyses reasons and benefits to use sale and leaseback operations by local government units. The main method to discuss the chosen topic is descriptive method. Sale and leaseback operations are products that allows obtaining financial resources the local government units and at the same time have a positive impact on the debt limits in art. 243 of the Public Finance Act. Sale and leaseback may be an attractive alternative form of financing compared to the sale of assets by local governments. The paper lists the RIO, NIK reports and the literature on the subject and analyses the existing legal framework concerning public finance.
Journal: Ekonomiczne Problemy Usług
- Issue Year: 133/2018
- Issue No: 4/1
- Page Range: 137-147
- Page Count: 11
- Language: Polish