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Rental housing: the income concealment and taxes evasion


Kanshina V.A.
(about the author)

Kanshina Valeriya Aleksandrovna – (Voronezh State Agricultural University)

Published in:
Journal of Economics, Entrepreneurship and Law
– Volume 8, Number 3 (July-September 2018)



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


Citation:
Kanshina V.A. (2018). Rental housing: the income concealment and taxes evasion. Journal of Economics, Entrepreneurship and Law, 8(3), 173-178. doi: 10.18334/epp.8.3.39459


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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.








References:
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Pavlyuchenko T.N., Tarasenko M.V. (2017). Audit arendovannyh osnovnyh sredstv [Audit of leased assets]. Forum molodyh uchenyh. (12(16)). 1394-1402. (in Russian).
Ryakhimova G.R., Popova I.V. (2017). Analiz rynka zhilischnoy arendy v regionakh Rossii i v g. Penze [Market research of lease of housing in regions of russia and penza]. Education and science in the modern world. Innovations. (6(13)). 69-106. (in Russian).

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