Favorable interest rate on a loan - social assistance or a means of obtaining uncontrolled income?
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Dátum
2024
Názov časopisu
ISSN časopisu
Názov zväzku
Vydavateľ
Univerzita Pavla Jozefa Šafárika v Košiciach
ISBN
ISSN
1339-3995
Abstrakt
A market-oriented economy and dynamic changes in the needs of society are often associated with the use of loans and credits. Monitoring the growth of indebtedness of natural persons and legal entities is important from the point of view of the stability of the financial market. From the point of view of the fiscal interests of the state, loans can be perceived precisely in the context of interest and their assessment as taxable income. By not recognizing contractual interest as taxable income, the essence of a tax offense is fulfilled, the detection of which is relatively difficult to almost impossible. The above applies in particular to natural persons. Our research has shown that in the Slovak Republic there is no mechanism, for example between banks and the tax administrator, which would reveal the non lege artis actions of the taxpayer, which also damages the fiscal interests of the state.
Popis
In: Studia Iuridica Cassoviensia. Košice : Univerzita Pavla Jozefa Šafárika v Košiciach, 2024. ISSN 1339-3995. Roč. 12, č. 2 (2024), s. 4-18.
Kľúčové slová
úvery, pôžičky, credit, úrokové sadzby, interest rates
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Citácia
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CC BY-NC-ND Creative Commons Attribution-NonCommercial-NoDerivatives 4.0. International
info:eu-repo/semantics/openAccess
info:eu-repo/semantics/openAccess