The paper is organized into several detailed paragraphs. In the introduction, the subject of the research, the purpose and goal, the methodology and the structure of the work are determined. The second chapter is dedicated to defining the term leasing, including its historical development both globally and in Croatia. The third chapter examines the legal regulation of leasing, includes an explanation of the Leasing Act and the role of the main regulatory bodies in the supervision of leasing companies, including joint-stock companies and limited liability companies. Further, the subject in leasing business, the leasing contract, the data that must be specified are analyzed. and costs and fees paid by the lessee. In the fourth chapter, the types of leasing are defined. The fifth chapter compares the advantages and disadvantages of financing a leasing operation. The sixth chapter analyzes the development of the leasing market in Croatia, stating the number of leasing companies, statistical data of leasing companies and the number of active contracts and comparing them with the countries of the European Union. The seventh chapter presents empirical research on the use of leasing, legal regulation and ensured secrecy on leasing as a financing model, the survey results are presented. At the end of the paper, after a detailed treatment of the leasing topic, a subjective conclusion is presented that synthesizes all the key findings and attitudes on the topic.