ASSESSMENT OF THE IMPACT OF MACROECONOMIC FACTORS ON THE DEVELOPMENT OF FINANCIAL LEASING ACTIVITIES IN UKRAINE

The article investigates the influence of key macroeconomic factors on the development of financial and lease activity in Ukraine in the conditions of economic instability and martial law. The main factors, such as GDP dynamics, inflation level, NBU discount rate, currency fluctuations and the state of the banking sector, were systematized. Particular attention is paid to the analysis of the relationship between the macroeconomic situation and the volume of leasing operations in the priority sectors of the economy. The main problems that hold back the development of leasing are identified and the directions of adaptation of financial and lease companies to modern challenges are proposed. The results of the study can be used to form a state policy of supporting financial instruments in the process of post -war recovery of the economy. The purpose of the study is to identify and analyze the impact of major macroeconomic factors on the development of financial and lease activities in Ukraine, as well as to justify the recommendations for improving the efficiency of leasing companies in terms of economic instability. The relevance of the topic is due to the fact that in war, inflation pressure and limited bank lending, leasing is one of the key mechanisms for attracting investments and restoration of production potential. However, the instability of the macroeconomic environment significantly complicates the development of this area, which requires detailed scientific analysis. The following methods were used in the research process: analytical method – to assess the state of the leasing market and macroeconomic indicators; comparative analysis – to identify the dynamics of the influence of individual factors on leasing activity in different periods; Economic and statistical methods-for processing of quantitative data. It has been found that the greatest negative impact on the development of the leasing market in Ukraine has a high level of discount rate, inflation and instability of the exchange rate. The need for state support and institutional stimulation of leasing, in particular in agrarian, transport and construction sectors, is substantiated. A number of recommendations for reducing the impact of macroeconomic risks on leasing. The results of the study can be used by: leasing companies to form an adaptation strategy to a changing macroeconomic environment; public authorities for the development of programs of stimulating financial and listener instruments in the conditions of economic transformation; banking institutions – to assess the risks of cooperation with leasing operators; Scientists and students-as a basis for further research in the field of financial and economic stability and investment policy.