{"title":"Income tax based on real estate lease","authors":"M. Janovec","doi":"10.15290/acr.2016.09.01","DOIUrl":null,"url":null,"abstract":"This article deals with income tax, mainly in Czech Republic\nrelated to lease income. Author tries to compare two kinds of\ncontracts dealing with housing regarding personal income tax.\nThere are some tax possibilities for taxpayers in relation with\nchoosing which contract to use. One of the most important\ncriteria to decide which contract could be use, are tax\nimplications in case both kind of contracts are in compliance\nwith law. One of the parts of this article aims to taxing of\nincome from housing provision through Airbnb","PeriodicalId":7334,"journal":{"name":"Advances in Computing Research","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2016-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Advances in Computing Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.15290/acr.2016.09.01","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
This article deals with income tax, mainly in Czech Republic
related to lease income. Author tries to compare two kinds of
contracts dealing with housing regarding personal income tax.
There are some tax possibilities for taxpayers in relation with
choosing which contract to use. One of the most important
criteria to decide which contract could be use, are tax
implications in case both kind of contracts are in compliance
with law. One of the parts of this article aims to taxing of
income from housing provision through Airbnb
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