Tax Aspects of Crowdfunding
Journal Title: Zarządzanie i Finanse - Year 2015, Vol 13, Issue 4
Abstract
Collecting of capital for investment is very difficult task, especially for start-ups. They cannot afford a loan, loan funds or issue of securities very often. The good solution for them can be a crowdfunding that has become increasingly popular in the world. The purpose of this article is to present and analyze variants of taxation linked with various forms of crowdfunding. The diagnosis of the tax aspects is an important element in the decision-making process of selecting sources of financing. Due to the complex nature and diversity of crowdfunding it is difficult to identify the tax for this form of financing. The taxes depend on the type of crowdfunding, legal form of initiator and capital providers. Players that want to finance their activities in this form of financing should consider the tax consequences associated with a specific type of crowdfunding.
Authors and Affiliations
Angelika Kędzierska-Szczepaniak, Krzysztof Szczepaniak
Keywords
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