GENESIS AND LEGAL NATURE OF FINANCING BY ASSIGNMENT OF A MONETARY CLAIM

This scientific article presents a comprehensive study of the genesis and legal nature of financing by assignment of a monetary claim (factoring) as one of the key instruments in the sphere of entrepreneurial activity. The authors examine the historical prerequisites and main stages of the development of factoring, as well as the evolution of its legal regulation in both domestic and foreign legislation. Particular attention is devoted to analyzing the legal essence of factoring, its place within the structure of civil-law obligations, and its interaction with other contracts, which helps to establish its unique characteristics. The article provides extensive comparative legal material that highlights the differences among national legal systems in regulating factoring transactions, while also identifying current trends and challenges in law enforcement practice. In addition, the authors propose a number of theoretical and practical recommendations aimed at promoting a uniform interpretation of legal norms and facilitating more effective use of factoring in commercial practice.