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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| _version_ | 1850057625162481664 |
|---|---|
| author | Mateusz Andruszko |
| author_facet | Mateusz Andruszko |
| author_sort | Mateusz Andruszko |
| collection | DOAJ |
| 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. |
| format | Article |
| id | doaj-art-467ba4e438d2401ab3443f95fd6db0d4 |
| institution | DOAJ |
| issn | 2300-9853 2353-7086 |
| language | English |
| publishDate | 2021-09-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
| record_format | Article |
| series | Prawo Budżetowe Państwa i Samorządu |
| spelling | doaj-art-467ba4e438d2401ab3443f95fd6db0d42025-08-20T02:51:23ZengWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862021-09-019311313610.12775/PBPS.2021.018A growing importance of social lending and budget revenues from personal incoming taxMateusz Andruszkohttps://orcid.org/0000-0002-6965-1536The 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.https://apcz.umk.pl/PBPS/article/view/36205/30380social lendingpersonal income taxundisclosed sources of incomenational budgettax law |
| spellingShingle | Mateusz Andruszko A growing importance of social lending and budget revenues from personal incoming tax Prawo Budżetowe Państwa i Samorządu social lending personal income tax undisclosed sources of income national budget tax law |
| title | A growing importance of social lending and budget revenues from personal incoming tax |
| title_full | A growing importance of social lending and budget revenues from personal incoming tax |
| title_fullStr | A growing importance of social lending and budget revenues from personal incoming tax |
| title_full_unstemmed | A growing importance of social lending and budget revenues from personal incoming tax |
| title_short | A growing importance of social lending and budget revenues from personal incoming tax |
| title_sort | growing importance of social lending and budget revenues from personal incoming tax |
| topic | social lending personal income tax undisclosed sources of income national budget tax law |
| url | https://apcz.umk.pl/PBPS/article/view/36205/30380 |
| work_keys_str_mv | AT mateuszandruszko agrowingimportanceofsociallendingandbudgetrevenuesfrompersonalincomingtax AT mateuszandruszko growingimportanceofsociallendingandbudgetrevenuesfrompersonalincomingtax |