Currently, in a competitive market, the availability of modern equipment plays an important role not only for individual business entities, but also for the country as a whole. To ensure the development of companies, it is necessary to attract additional financial sources at minimal cost and place them as efficiently as possible. An analysis of international practice shows that in developed countries, the procedure for concluding a bank loan agreement is simple and affordable, and interest rates are low. In contrast, in the Republic of Moldova the situation is the opposite. For this reason, enterprises should resort to the services of leasing companies that provide financing for the long term, in significant volumes and with a favorable payment schedule. In this regard, the article is devoted to the appropriateness of the use of leasing by business entities with the aim of expanding and updating the material and technical base, the analysis of the current state of leasing in the country, the basics of the emergence of leasing, its basic concepts and economic essence are investigated. The problems of assessing the effectiveness of tax preferences in leasing financing are considered. It is noted that most tax benefits are associated with a redistribution of the tax burden between participants in a leasing transaction and does not lead to a decrease in budget revenues. Also, approaches to assessing the effectiveness of leasing operations to ensure the economic security of an enterprise taking into account property, financial and project risks are disclosed, a methodology for assessing the economic efficiency of leasing operations that can be used by business entities in making and justifying a decision on the choice of sources of financing, a formula for calculating the amount lease payment. It has been established that the leasing services market has proved its viability and competitiveness along with other ways of financing investment. The prospects for the development of leasing are described.