The Tendency of Business Entities to Utilise Lease for Real Estate Financing

• Autorzy: Iwona Foryś , Mirosław Górski , Karolina Jarosz
• Języki publikacji: EN

Abstrakty

EN

Purpose: Real estate leasing is more and more often treated as an alternative way to raise funds for real estate acquisition. Despite undoubted advantages it has, the development tendencies of this form of real estate financing should be assessed quite coolly.
Method: The objective of the article is to present both barriers and elements stimulating the development of real estate leasing and to compare two forms of real estate financing: credit and leasing in the Polish conditions.
Findings: The results of the conducted research on the real estate leasing show that despite significant economic development in Poland, the interest in real estate financing is of a marginal character. Due to synergistic effects of multiple determinants on an enterprise, it is very hard to indicate which factors in particular influence an increase in trends in this area.
Research implications: The results of a legal and tax analysis and simulation may lead real estate investors to consider an alternative form of financing. This can be a beneficial solution in the case of poor credit rating. (original abstract)

Słowa kluczowe

EN

Real estate; Real estate leasing; Housing financing

PL

Nieruchomości; Leasing nieruchomości; Finansowanie mieszkalnictwa

• Czasopismo: Świat Nieruchomości
• Rocznik: 2019
• Numer: nr 3(109)
• Strony: 5--21

Twórcy

autor

Iwona Foryś

• University of Szczecin

autor

Mirosław Górski

• Law and Tax Office, Bydgoszcz

autor

Karolina Jarosz

• Haugland Interiør AS, Norway

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Identyfikatory

DOI

10.14659/WOREJ.2019.109.01