Place of Turkish participation banks i̇n fi̇nanci̇al leasi̇ng

Participation banking is more advantageous because of its low risk compared to conventional banking. In this context, the leasing transaction, which is one of the fund-raising methods of participation banking, is very important in terms of tax advantages for the enterprises, low rental costs, limited risk, reducing the need for foreign resources, closely monitoring the technology and using liquidity in more profitable areas. Leasing is a financing method that provides the right to use the right of use in return for the rents determined by staying in the leasing company and transfer its ownership to the lessee at the end of the contract period specified in the contract. The effectiveness of financial leasing in participation banking has increased in recent years. As the efficiency of the advantages of financial leasing increases, it has become a more widely used method by enterprises. The aim of our study is to investigate the place of Turkish participation banks in financial leasing. In this context, it examined the development of the world and in Turkey First of participation banking, and then leasing the definition, development, advantages of leasing in used products in Turkey, the growth over the years in the leasing of participation banking is investigated. In the participation banking sector, it was concluded that financial leasing provided more advantageous resources than other sectors and its efficiency increased. Key words: Islamic Finance, Leasing, Participation Banking, Financial Leasing Agreement