Iwona Foryś, Mirosław Górski, Karolina Jarosz
The Tendency of Business Entities to Utilise Lease for Real Estate Financing
Purpose: Real estate leasing is more and more often treated as an alternative way to raise funds for real estate acquisition. Despite the undoubted advantages it has, the development tendencies of this form of real estate financing should be assessed quite coolly.
Methods: 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 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 the increase in trends in this area.
Research implications: The results of 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 case of poor credit rating.
Keywords: real estate financing, real estate Leasing, enterprise
JEL codes: H54, H71, K25
Category of the paper: research article
CITATION (APA): Foryś, I., Górski, M., & Jarosz, K. (2019). The Tendency of business entities to utilize lease for real estate financing . World of Real Estate Journal, 109(3), 5-22.
DOI: https://doi.org/10.14659/worej.2019.109.01
