The tax paradox during the investment in the bonds by IKE account Cover Image

PODATKOWY PARADOKS PRZY INWESTOWANIU W OBLIGACJE  POPRZEZ RACHUNEK IKE
The tax paradox during the investment in the bonds by IKE account

Author(s): Wojciech Zdradzisz
Subject(s): Economy, Business Economy / Management, Accounting - Business Administration
Published by: Społeczna Akademia Nauk
Keywords: taxes; retirement; saving; Individual Retirement Account; stock market; www.gpwcatalyst.pl; bonds

Summary/Abstract: The purpose of this article is to present the paradox associated with the income tax that may occur when investing in bonds on the secondary market. This paradox can only occur in the case of investors who are looking for additional income will acquire them through an Individual Retirement Account. The paper presents the principle of paying income tax on gains on bonds and the fair value of bonds on the market just before the buyout. The article presents the possibility of obtaining an above average return on the purchase of bonds.

  • Issue Year: 16/2015
  • Issue No: 8.1
  • Page Range: 129-138
  • Page Count: 14
  • Language: Polish