Dylematy stosowania leasingu zwrotnego jako formy finansowania jednostek samorządu terytorialnego

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

Keywords

• local government units
• sale and leaseback
• operating lease
• deficit servicing