Personal income tax (PIT) from conducting business activity due to income from real estate rental - Open Research Data - Bridge of Knowledge

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Personal income tax (PIT) from conducting business activity due to income from real estate rental

Description

The following data contains analysis of the tax burden on investments, purchase of real estate and obtaining income from its rental.
In the case of earning income from the rental of real estate, in most countries of the EU, the entrepreneur may be subject to taxation of income with personal income tax (PIT) or corporate / corporate income tax (CIT). The form of taxation depends on precise legal regulations. Bearing in mind the above-mentioned, the taxation of rental with PIT in selected European countries is presented below.

Dataset file

Personal income tax (PIT) from natural persons conducting business activity due to income from real estate rental.xlsx
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File details

License:
Creative Commons: by 4.0 open in new tab
CC BY
Attribution

Details

Year of publication:
2018
Verification date:
2020-12-17
Creation date:
2018
Dataset language:
Polish
Fields of science:
  • economics and finance (Social studies)
DOI:
DOI ID 10.34808/ca4j-tn66 open in new tab
Verified by:
Gdańsk University of Technology

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