In terms of all the lower level of self-financing, with a loan as the primary source of funding in the financial market there is an increasing development of leasing. Leasing is a method of financing the acquisition of movable and immovable tangible assets that under the contract the lessor makes available to the recipient of leasing for a fee and for a limited time. Mostly, business of leasing is regulated by the Law on Leasing, which has provided a widely accepted division on financial leasing and operating lease of financial services. Consequently, the aim of the study was to provide insight of the conditions, methods, advantages and disadvantages of leasing financing in order to increase awareness among the legal and natural persons in relation to the funding source. Through the work were tested and confirmed hypothesis of the existence of significant differences in conceptual, financial, accounting and tax treatment of financing with operate lease and financial leasing. As a fulfillment of another objective of this work, I tried to give an estimate of development of the leasing market in the future. It can be said that it is expected that in the future, leasing companies (those leasing companies owned by large foreign banks) with access to safe sources of financing better adapt to difficult economic and market conditions. In the end can be summed up that better results of the overall operations of the leasing market can be expected only with significant acceleration of economic growth.