Rental housing: the income concealment and taxes evasion

Каньшина В.А.1
1 Воронежский государственный аграрный университет

Journal paper

(РИНЦ, ВАК)
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Volume 8, Number 3 (July-September 2018)

Please, cite as:
Kanshina V.A. Arenda zhilya: sokrytie dokhoda i uklonenie ot uplaty nalogov // Ekonomika, predprinimatelstvo i pravo. – 2018. – Tom 8. – № 3. – S. 173-178. – doi: 10.18334/epp.8.3.39459.

Indexed in Russian Science Citation Index: https://elibrary.ru/item.asp?id=37334792

Abstract:
The real estate market is increasingly in demand from the population enjoys rental housing. Rent will bring to the life of the tenant not only additional income, but also additional risks associated with the safety of property and other material losses. The procedure for renting an apartment is regulated by Chapter 35 of the Civil code "Rent of premises", but many owners, trying to avoid additional costs, do not enter into a lease and evade taxes. The article deals with the main advantages and disadvantages of rental housing, types and prices of housing, especially the search and direct rental of real estate.

Keywords: rent, housing, apartment rent, landlord, tenant

References:

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