Income tax based on real estate lease

Pole DC	Wartość	Język
dc.contributor.author	Janovec, Michal	-
dc.date.accessioned	2017-06-14T12:15:35Z	-
dc.date.available	2017-06-14T12:15:35Z	-
dc.date.issued	2016	-
dc.identifier.citation	Annual Center Review, nr 9, 2016, s. 2-5	pl
dc.identifier.issn	1899-5942	-
dc.identifier.uri	http://hdl.handle.net/11320/5622	-
dc.description.abstract	This article deals with income tax, mainly in the Czech Republic related to lease income. The author tries to compare two kinds of contracts dealing with housing regarding personal income tax. There are some tax possibilities for taxpayers in relation to choosing which contract to use. One of the most important criteria in deciding which contract could be used are tax implications in the event that both kinds of contracts are in compliance with the law. One of the parts of this article deals with the taxation of income from housing provision through Airbnb.	pl
dc.language.iso	en	pl
dc.publisher	The Center for Information and Research Organization in Public Finance and Tax Law of Central and Eastern European Countries, the Faculty of Law, the University of Bialystok	pl
dc.title	Income tax based on real estate lease	pl
dc.type	Article	pl
dc.identifier.doi	10.15290/acr.2016.09.01	-
dc.description.Affiliation	Faculty of Law, Masaryk University, Czech Republic	pl
dc.description.pages	2-5	pl
dc.description.number	9	pl
dc.description.firstpage	2	pl
dc.description.lastpage	5	pl
dc.identifier.citation2	Annual Center Review	pl
Występuje w kolekcji(ach):	Annual Center Review, 2016, nr 9

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