Фінансовий лізинг як інструмент підтримки бізнесу в умовах економічної невизначеності в Україні

The article discusses financial leasing as an effective tool for supporting business in the context of economic uncertainty in Ukraine. In particular, the advantages of financial leasing for small and medium-sized businesses are investigated, including access to modern equipment and reduction of the financial burden without significant upfront investments. The author proves the difference between leasing and rent and credit and emphasizes the expediency of recognizing it as an independent financial instrument. The author analyzes current challenges, such as low awareness of entrepreneurs, regional uneven access to leasing services, and financial constraints caused by market instability. Attention is paid to the state program “Financial Leasing 5-7-9”, its advantages and results of implementation. The study shows that the program contributes to the renewal of fixed assets of enterprises, modernization of technologies, creation of new jobs and support of micro, small and medium-sized enterprises (MSMEs). The key areas of use of funds under the program, such as the purchase of agricultural machinery, logistics transport and modernization of production equipment, are considered. Foreign experience in the development of leasing relations and its adaptation to Ukrainian realities is analyzed. It has been determined that the development of financial leasing depends on the efficiency of the regulatory environment, the participation of banks and government support. The article substantiates the need to expand government initiatives and digitalize processes to ensure equal access to leasing services in all regions of the country. Recommendations are made to strengthen outreach to entrepreneurs, attract international financial organizations to stimulate investment, and adapt the program to post-war conditions to facilitate the recovery of Ukraine's economy.