@misc{Andruszko_Mateusz_Przychody_2020,
 author={Andruszko, Mateusz},
 copyright={Copyright by Uniwersytet Wrocławski, Wrocław 2022},
 howpublished={online},
 year={2020},
 publisher={Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii},
 language={pol},
 abstract={The article is about social lending taxation with personal incoming tax problems. Social lending is more popular question. Taxation of social lending are almost uncharted issue. Author describes interest which are incomes of make loans by social lending platforms. In the article author classifies interest as sources of incoming at PIT law. Classifies interest as sources of incoming is very important for social lending investors. Article describes tax consequences classifies interest as gains from capital fund. Author analysis segregation interest as incoming of non-agricultural economic activity on jurisdiction.},
 title={Przychody inwestorów z tytułu odsetek od udzielonych pożyczek społecznościowych na gruncie podatku dochodowego od osób fizycznych},
 type={text},
 doi={https://doi.org/10.34616/144581},
 keywords={social lending, income tax, tax, interests},
}