Work detail

Lease financing

Author: Mgr. Markéta Valentová
Year: 2005 - summer
Leaders: Ing. Irena Kemény
Work type: Finance and Banking
Language: Czech
Pages: 98
Awards and prizes: M.A. with distinction from the Dean of the Faculty of Social Sciences for an excellent state-final examination performance
Abstract: This thesis deals with the issue of lease financing. The fundamentals of leasing, the historical development of this financial instrument and the current state of the Czech leasing market are therefore first reviewed. Second task is to discuss the factors determining the price of financial leasing and the impacts of changes in Income Tax Law and Law on the Value Added Tax witnessed in 2004. This then serves as a basis for the comparison of two sources of financing – the lease and the bank loan from the viewpoint of both big and established companies as well as small firms and start-ups. In case of big and established companies attention is given especially to the question of possible substitution and competition of those two financial instruments whereas in case of small emerging firms to availability of both the lease and the bank loan.
Downloadable: Markéta Valentová


Česká Spořitelna


Patria Finance