A growing importance of social lending and budget revenues from personal incoming tax
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 fro...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2021-09-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
| Subjects: | |
| Online Access: | https://apcz.umk.pl/PBPS/article/view/36205/30380 |
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| Summary: | 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. |
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| ISSN: | 2300-9853 2353-7086 |