Economic effect and efficiency of leasing in the hospitality industry

The article examines the effectiveness of using leasing in the hospitality industry as one of the key financing tools. The economic essence of leasing, its features and advantages for the hotel business are revealed. Particular attention is paid to the role of leasing as a mechanism for optimizing the tax burden and the possibility of accelerated updating of the material and technical base. A comparison of leasing with credit and rent is provided, which allows us to emphasize its versatility and flexibility. The conclusion about the importance of leasing for ensuring the competitiveness of hotel enterprises in a dynamically developing market is drawn.