Leasing: As a financial long-term technique and an application of Small and Medium Size Enterprises in Aydın

The purpose of this study is to outline advantages, disadvantages and characteristics oflong term financial technique, leasing. The study also investigated Small and Medium SizeEnterprises located in Aydın province perceptions about leasing.In the study, first long term financial technique concept has been discussed in longterm financing, leasing has been explained. Then financial analysis of long term financialleasing from the perspective of Turkish Tax Code and leasing laws has been done. In the fieldstudy of the research, Small and Medium Size Enterprises in Aydın Province has beenresearched with a questionnarie to understand their perspective of leasing.In summary, based on the financial analysis, leasing has been determined quantitivelyto be a better technique than its alternatives. Field study also revealed that financial leasinghas not been frequently used in Aydın among Small and Medium Size Enterprises and thesecompanies don?t know advantages and characteristics of this technique.