- Tytuł:
-
RYZYKO PODATKOWE ROZLICZEŃ WIRTUALNYCH NA PRZYKŁADZIE TRANSAKCJI HYIP
Tax risk of internet settlements exemplified by HYIP transaction - Autorzy:
- Biernacki, Krzysztof
- Powiązania:
- https://bibliotekanauki.pl/articles/950875.pdf
- Data publikacji:
- 2014
- Wydawca:
- Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
- Tematy:
-
investment
tax
tax risk - Opis:
- Nowadays Internet allows to make settlements in virtual currency, which can be exemplified by HYIP transaction. This abbreviation means High Yield Investment Programs and provides the possibility to invest for short periods with high rate of return. However, achieving income results in the necessity to tax such a gain. Because of the methodology of calculation of Polish taxes, especially income taxes, virtual settlements generate tax risk in three areas: subject, object and formal requirements of the taxation. In conclusion this tax risk may negatively influence the development of such investments in virtual space.
- Źródło:
-
Financial Sciences. Nauki o Finansach; 2014, 1(18); 11-18
2080-5993
2449-9811 - Pojawia się w:
- Financial Sciences. Nauki o Finansach
- Dostawca treści:
- Biblioteka Nauki
Artykuł