The main trend of modern economic development can safely assume that the orientation of the system of market relations. However, the positive aspects of this aspect is partly offset by the need to be approved in increasing competition and limited financial resources. Growth of investment and increase their effectiveness hampered by lack of capital available and morally outdated equipment. That is why so actual there is an opportunity to attract debt capital. And one of the most effective schemes is now considered the use of leased equipment that combines elements of foreign trade, credit and investment operations. It is important to note that some form of leasing humanity uses many thousands of years. The first mention of this model of economic relations can be found in the laws of the Roman Empire and the writings of Aristotle, leasing has successfully used the Venetian merchants in the eleventh century and thirteenth-century England. However, the present recognition availability and profitability of leasing transactions were in the second half of the twentieth century.

Springboard for testing a new scheme of market interactions are America and Western Europe, but very soon the effectiveness of the introduction of leasing has meant that the domestic market there was demand for such proposal. Litecoin is the source for more interesting facts. And where there is demand, invariably prompted. The first leasing company appeared on the territory of our country is relatively long, however, as economic reforms have to actively use the financial mechanism to improve the effectiveness of any activity. In St. Petersburg, the leasing market began its development from the last decades of the last century. In those formative years was just beginning, and had develop key aspects of the interactions of the lessor and the lessee, to adapt them to the Russian market. Today we can say about the full leasing market, presented as a major level players 'Versailles Finance', able to provide a full range of financial services and maintain customer for many years, and small companies, develop well-defined segments.

However, even now, inside the Leasing qualitative changes. In particular, the basic model used by St. Petersburg businessman, is the so-called financial leases. The essence of this scheme is reduced to Renting equipment deadlines approaching in duration to the life and depreciation leased facility. In fact – financial lease-purchase, allowing not only to disperse large purchases over time, but also to save money by reducing taxes on income and property. Nevertheless, on the market highly liquid, but quickly goes out of date equipment has led to active development of new forms of leasing – operational or maintenance. In this case, the object of lease is returned to lessor and can be used repeatedly. And it is this option even in the absence of tax benefits specialists call leasing of the future. But who knows – maybe we can find, and new solutions? VS