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http://hdl.handle.net/11320/14069
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Pole DC | Wartość | Język |
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dc.contributor.author | Roszkowska-Mądra, Barbara | - |
dc.contributor.author | Łupińska, Paulina | - |
dc.date.accessioned | 2022-11-21T12:30:53Z | - |
dc.date.available | 2022-11-21T12:30:53Z | - |
dc.date.issued | 2022 | - |
dc.identifier.citation | Investments and Public Finance, editors Svetlana Moroz, Urszula K. Zawadzka-Pąk, Białystok 2022, s. 205-218 | pl |
dc.identifier.isbn | 978-83-67169-11-0 | - |
dc.identifier.uri | http://hdl.handle.net/11320/14069 | - |
dc.description.abstract | The development of enterprises requires permanent investment and searching for sources of effective support for business activity. Therefore, when entrepreneurs create new development opportunities, they look for appropriate sources of support for the activities of enterprises. In the opinion of entrepreneurs, such an attractive source of financial support is leasing. Due to the benefits of leasing business activities, more and more business entities in Poland have decided to use this form of obtaining capital. The aim of the study is an attempt to define the significance and role of leasing in financing economic activity of enterprises in Poland. Firstly, based on the literature review, the essence, types, advantages and disadvantages of leasing were presented, and an attempt was made to evaluate the current market of leasing services in Poland and the prospects for its development. Secondly, based on the results of a survey of a representative sample of entrepreneurs in Podlasie Province (North-west Poland) their opinion on the importance of leasing as a form of enterprise support was presented. The conducted research has shown that leasing is a willingly chosen source of financing business activity. According to entrepreneurs, favorable financing conditions as well as understandable and easy procedures turned out to be important properties, characteristic of leasing. The results of the conducted research provide knowledge about the advantages, disadvantages, availability and profitability of leasing, noticed by entrepreneurs in the studied region. They are of pure scientific and application significance, making it possible to predict the nature of the leasing market in Poland in the near future. | pl |
dc.language.iso | en | pl |
dc.publisher | Temida 2, przy współpracy i wsparciu finansowym Wydziału Prawa Uniwersytetu w Białymstoku | pl |
dc.subject | enterprise | pl |
dc.subject | financial support | pl |
dc.subject | leasing | pl |
dc.subject | leasing market | pl |
dc.title | Role of Leasing in Financing Business Activity of Enterprises in Poland | pl |
dc.type | Book chapter | pl |
dc.rights.holder | © Copyright by Temida 2 Białystok 2022 | pl |
dc.identifier.doi | 10.15290/IPF.2022.18 | - |
dc.description.Email | Barbara Roszkowska-Mądra: b.roszkowska@uwb.edu.pl | pl |
dc.description.Affiliation | Barbara Roszkowska-Mądra - University of Bialystok, Poland | pl |
dc.description.Affiliation | Paulina Łupińska - University of Bialystok, Poland | pl |
dc.description.references | Biernat P., Gronek E. (2018), Leasing jako dodatkowe źródło finansowania działalności gospodarczej przedsiębiorstw w Polsce, “Przedsiębiorstwo we współczesnej gospodarce-teoria i praktyk” 3 (26). | pl |
dc.description.references | Cicirko T., Russel P. (2008), Prawno-ekonomiczne aspekty leasingu, Szkoła Główna Handlowa w Warszawie, Warsaw. | pl |
dc.description.references | Cicirko T., Karmańska A., Russel P. (2014), Determinanty rozwoju transakcji leasingowych w Polsce, Oficyna Wydawnicza, Warsaw. | pl |
dc.description.references | Grzywacz J. (2020), Leasing, Oficyna Wydawnicza Warsaw. | pl |
dc.description.references | Kalińska E, Pacanowska-Stasiak, A., Diering, T., Filipowski, K., Barański, J., Sporny M., Wolnowska E. (2018), Poradnik prenumeratora. Leasing 2018. Wydawnictwo Gremi Media, Warsaw. | pl |
dc.description.references | Kowalska A., Baran B., Kowalski A. (2014), Leasing w 2014 roku. Skutki prawne, podatkowe i rachunkowe, Difin, Warsaw. | pl |
dc.description.references | Nesterowicz R., Nesterowicz A. (2020), Znaczenie leasingu jako źródła finansowania działalności i rozwoju przedsiębiorstw, “Przedsiębiorczość-Edukacja” No. 2. | pl |
dc.description.references | Panfil M. (red.) (2008), Finansowanie rozwoju przedsiębiorstwa – studia przypadków, Difin, Warsaw | pl |
dc.description.references | PWC, Związek Polskiego Leasingu, 25 lat leasingu w Polsce. Od finansowej innowacji do finansowania polskiej innowacyjności, www.leasing.org.pl, access as of 10 December 2021. | pl |
dc.description.references | Snopczyński M. (2000), Opodatkowanie leasingu: podatki, praktyka, orzecznictwo, C.H. Beck, Warsaw. | pl |
dc.description.references | Starzyński W. (2021), Rozwój i perspektywy rynku usług leasingowych w Polsce, “Annales Universitatis Mariae Curie- Skłodowska, Sectio H, Oeconomia” No. 4. | pl |
dc.description.references | Związek Polskiego Leasingu, Leasing hamuje od początku roku, www.leasing.org.pl, access as of 5 December 2021. | pl |
dc.description.references | Związek Polskiego Leasingu, www.leasing.org.pl, access as of 1 January 2022. | pl |
dc.description.references | Związek Polskiego Leasingu, www.leasing.org.pl, access as of 18 June 2021. | pl |
dc.description.references | Związek Polskiego Leasingu, Leasing najbardziej istotny, rośnie znaczenie dotacji, www.leasing.org.pl, access as of 10 November 2021. | pl |
dc.description.firstpage | 205 | pl |
dc.description.lastpage | 218 | pl |
dc.identifier.citation2 | Investments and Public Finance, editors Svetlana Moroz, Urszula K. Zawadzka-Pąk | pl |
dc.conference | The XX International Scientific Conference "Functioning of Investments Financed from State Resources and from Other Sources in The Countries of Central And Eastern Europe", Almaty, Republic of Kazakhstan, 23-24 September 2021 | pl |
dc.identifier.orcid | 0000-0001-7713-9076 | - |
Występuje w kolekcji(ach): | Książki / Rozdziały (Temida2) Materiały konferencyjne (WEiF) The XX International Scientific Conference "Functioning of Investments Financed from State Resources and from Other Sources in The Countries of Central And Eastern Europe", 23-24 September 2021 |
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B_Roszkowska_Madra_P_Lupinska_Role_of_Leasing_in_Financing_Business_Activity.pdf | 494,83 kB | Adobe PDF | Otwórz |
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