Nowadays, leasing industry is reckoned as one of the strategic choices of economic development. This industry has played an important role in the economic cycle of countries and has placed positive and inevitable effects in creating balance in supply and demand and finally has produced logic equilibrium in payments balance of industrial and developing communities. These factors caused this industry to stabilize its position as one of the important methods of financing in level of local and international economy. On the other hand, the public demand for using credit methods of purchasing goods in order to keep their capital has caused creation of different and various executive methods in this industry. In the meantime with due to market demand and suitable supply, automobile leasing has great importance and also has special position in our country.

Attention to great importance of this industry, unfortunately this industry has not obtained its real position in our country and is faced to many challenges and obstacles. Activity of great car-manufacturers such as Iran Khodro, Saipa, Pars Khodro, …., low income of great part of individuals in our society, demand increase of purchasing cars and depreciation of urban and extra-urban transportation system, can be known as the most important reasons of automobile leasing industry in Iran in order to produce balance in car demand and supply in our country.

In this thesis, among studying from different aspects, by emphasis on Grounded Theory, the model of car leasing development challenges has been extracted and attention to the viewpoint of professionals, these challenges are ranked by using TOPSIS technique. Eventually some suggestions are presented for developing car leasing in our country.

Key Words

Leasing- Characteristics and advantage of leasing- Challenges and obstacles of development- Grounded theory- TOPSIS technique.