Лизинг: теория, практика, механизмы регулирования и стимулирования (на материалах Республики Казахстан) 08. 00. 05 Экономика и управление народным хозяйством (по отраслям и сферам деятельности) 08. 00. 10 Финансы, денежное обращение и кредит

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Adilbek Smagulov
Object of the research
Scientific novelty of the research
Approbation and research results implementation

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Summary

^ Adilbek Smagulov

“Leasing: theory, practice, mechanism of regulation and stimulation” (based on data of the Republic of Kazakhstan)

08.00.05 – Economics and management of the national economy

(by sectors and spheres of activity)

08.00.10 – Finance, currency circulation and credit

Actuality of the research. Leasing as an economic category is relatively new phenomenon for the contemporary market economy. As a type of investment activity leasing stimulates technological change, opens way to new technique and advanced production technologies, provides the growth of real economy sector and gives opportunity to increase quality and competitiveness of product output. Leasing supports diversification of the economy; allows to avoid raw materials orientation and provides conditions for the growth of process industries. At present time leasing might become important leverage for intensifying innovation processes at the enterprises and enlarging entrepreneurship.

As a barometer leasing sensitively reacts at macro-economic ratio changing in global and national economy. It also depends on financial and real economy sectors.

Currently the problems in modernization and renovation of fixed assets exist, that affects significantly adversely on the competitiveness of domestic production output. Financial leasing is one of instruments which amends situation with renovation of fixed stock in positive way.

The purpose of the research includes development of theoretical and conceptual aspects of leasing relationships at newly formed markets and elaboration of scientific and practical proposals and recommendations on the improvement of the mechanism of regulation and stimulation of Kazakhstan leasing market development adjusted to the global experience.

^ Object of the research is the scope of leasing companies in Kazakhstan including leasing sector.

Subject of the research is complex of economic relations arising in the process of functioning and developing of the market of leasing services in Kazakhstan.

Information base of research includes legislative norms, Decrees of the President of the Republic of Kazakhstan, Directions of the Government of the Republic of Kazakhstan and other legal documents on financial leasing issues, data of the Statistics Agency of the RK; information from the Ministries and state authorities, from leading leasing companies; statistical studies and surveys of leasing companies, as well as data published in scientific literature and periodicals.

^ Scientific novelty of the research:

- new scientific concept is presented as modern leasing concept differentiated from the common concept of financial rent (leasing);

- author’s periodization of leasing relations development is proposed in the global economy and the economy of Kazakhstan;

- sophisticated, multiplex and multi-aspect nature of leasing as economic category is introduced;

- 12 paired concepts and triads of leasing relations and its evolution trends are defined;

- for the first time in scientific circulation new terms are introduced as “Technological leasing”, “Cluster leasing” and its descriptions and definitions are given;

- practice of leasing business development in Kazakhstan in compliance with tendencies of globalization and world experience is summarized;

- new alternative sources and strategy of financing and crediting of leasing operations are proposed for implementation;

- necessity of implementation of integrated system of risk management in Kazakh leasing companies and rating evaluation system of its reliability and competitiveness is proved.

- measures on improvement of civil and tax regulations and stimulation of the leasing business of Kazakhstan are elaborated;

- trends of improvement of organization and methodology of statistics for leasing operations are defined and adjusted to global experience.

The practical importance of the research results consists of the development of concrete proposals and recommendations on usage of the results collected by author for practice of the leasing business in Kazakhstan and in the learning process in high institutions, carrier development system for managers, entrepreneurs in small and medium business sphere.

^ Approbation and research results implementation are in:

- legislative practice under adoption of the Law of the Republic of Kazakhstan “About Financial Leasing” of July 05, 2000 at №78-II, new edition of the Law of March 10, 2004 at №532-II, in insertion of amendments and alterations into the Tax Code of the RK in the part of amortization policy in 2004 and under adoption of the Tax Code of December 10, 2004 at №99-IV RKL (new edition dated 01.01.2009), and also used in daily activity in local leasing companies as JSC “KazAgroFinance”, JSC “Agro-Leasing” and others;

- learning process for lectures and practical lessons for bachelors, MA course students “Leasing and renting”, “Principles of Leasing”, “Leasing in Agriculture”, “Leasing” in 12 high institutions of Kazakhstan. Main theoretical and methodological and methodical thesis and recommendations of the dissertation received wide approbation in the period of 1992-2009 years at 70 international and republican scientific, scientific-practical and practical conferences, round tables and seminars.

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