TAXATION OF RENTAL INCOME

Keywords: lease, rental income, tax

Abstract

Rental income of a fl at or a house can be taxed in different ways depending whether it is a part of a taxpayer’s business or not. Moreover, in both cases a taxpayer can choose the most suitable way of taxation. The aim of this work is to explain tax aspects as far as rental income is concerned. The study presents many problems that exist in practice.

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Published
2008-12-30
How to Cite
Podstawka, M., & Deresz, A. (2008). TAXATION OF RENTAL INCOME. Acta Scientiarum Polonorum. Oeconomia, 7(4), 35-52. Retrieved from https://js.wne.sggw.pl/index.php/aspe/article/view/3799