Description

• Title:
  A growing importance of social lending and budget revenues from personal incoming tax
• Creator:
  Andruszko, Mateusz
• Description:
  The article is focused on a growing importance and popularity of a social lending. Author shows that a social lending can constitute an efficient income to persons who make them thanks to an interest rate. However, Author finds that the growing importance of a social lending can decrease incomes from Personal Income Tax, because owing to an unclear tax law, social lending investors avoid to pay this tax. Undisclosed incomes from a social lending are a possible reason of smaller income from Personal Income Tax.
• Object availability:
  free access
• Rights:
  Prawa autorskie (c) 2021 Mateusz Andruszko;
  https://creativecommons.org/licenses/by-nc/4.0
• Date:
  2021.11.22
• Type:
  info:eu-repo/semantics/article;
  info:eu-repo/semantics/publishedVersion
• Language:
  Polish
• Source:
  State and Local Government Budget Law; Vol. 9 No. 3 (2021); 113-136;
  Prawo Budżetowe Państwa i Samorządu; Tom 9 Nr 3 (2021); 113-136;
  2353-7086;
  2300-9853
• Format:
  application/pdf
• Publisher:
  Uniwersytet Mikołaja Kopernika w Toruniu
• Relation: https://apcz.umk.pl/PBPS/article/view/36205/30380
• Subject:
  social lending;
  personal income tax;
  undisclosed sources of income;
  national budget;
  tax law;
  PIT;
  nieujawnione źródła przychodów;
  budżet państwa;
  prawo podatkowe
• Identifier: https://apcz.umk.pl/PBPS/article/view/36205
• Data provider:
  Akademicka Platforma Czasopism
• Can I use it?:
  seek permission
• Type:
  text