Abstract
The article discussed approaches to determining the effectiveness of leasing. The principles of leasing efficiency have been studied. The classification of the effectiveness of an investment project is considered. Methods for assessing the effectiveness of leasing are given. The advantages of leasing for all participants in the process, its disadvantages necessary for application in improving methods for assessing the effectiveness o f leasing from the perspective of the subjects of the leasing process are considered in more detail. Based on the results obtained, it is possible to choose the best way to improve the efficiency of leasing as a financing scheme.