DOI: http://doi.org/10.15350/2409-7616.2020.2.24

Irina N. Dorenskyi – Candidate of economic Sciences, associate Professor of the Department of accounting, Finance and taxation of the Kursk Institute of cooperation, Kursk, Russian Federation, E-mail: metodvik@bk.ru

Irina V. Androsova – Candidate of Economic Sciences, Associate Professor, Department of Economics, Management and Audit, South-West State University Kursk, Russian Federation, E-mail: androsova.irina@rambler.ru

Tatyana A. Suleymanova – Candidate of economic Sciences, associate Professor of the Department of accounting, Finance and taxation of the Kursk Institute of cooperation, Kursk, Russian Federation, E-mail: evgl46@yandex.ru

Abstract. In today’s economic environment, more and more organizations are focused on establishing partnerships that allow them to use new opportunities, resources and technologies. The purpose of the research was to study the role and significance of developing partnerships that ensure the formation of a modern business environment. The goal can be achieved by updating the existing material and technical base, as the availability of the necessary equipment, according to statistics, has significantly decreased over the past few years, which leads to problems in business. One of the alternatives to updating the material and technical base of economic entities is the use of leasing, which consists of a long-term lease with the most effective right of redemption. When writing the article, the rating Agency’s research was used; a substantial analysis of various literature was conducted. The advantages of leasing as a form of partnership are higher flexibility, availability and reliability; higher efficiency by reducing the tax base for income tax and value added tax. The results of research on the leasing market indicate its attractiveness for small businesses, and among the areas of activity, leasing is most often used by enterprises operating in the field of transport business, which is explained by the rapid depreciation of fixed assets in this industry. Leasing facilitates the establishment of partnerships between businesses and financial institutions to update the material and technical potential of organizations. Thus, the use of partnership formation in the form of leasing is becoming increasingly common among representatives of the business environment to create conditions for the development of important sectors of the economy.

Keywords: partnerships; leasing; enterprises; material and technical equipment; equipment renewal.

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For citation:

Dorenskyi I.N., Androsova I.V., Suleymanova T.A. Business partnerships in the modern economic environment. CITISE, 2020, no. 2, pp. 258-265. DOI: http://doi.org/10.15350/2409-7616.2020.2.24