TAXATION OF RENTAL INCOME

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Marian Podstawka
Agnieszka Deresz


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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How to Cite
Podstawka, M., & Deresz, A. (2008). TAXATION OF RENTAL INCOME. Acta Scientiarum Polonorum. Oeconomia, 7(4), 35–52. Retrieved from https://aspe.sggw.edu.pl/article/view/811
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