The Concept of Income and Income Recognition in the Context of Personal Taxation: Theoretical Background and Practical Problems
Articles
Martynas Montvidas
Vilnius University, Lithuania
https://orcid.org/0000-0002-4668-7210
Published 2024-01-09
https://doi.org/10.15388/Teise.2023.129.4
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Keywords

Personal Income Tax
Income
Recognition of Income
Accretion to Economic Power

How to Cite

Montvidas, M. (2024) “The Concept of Income and Income Recognition in the Context of Personal Taxation: Theoretical Background and Practical Problems”, Teisė, 129, pp. 54–68. doi:10.15388/Teise.2023.129.4.
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Vol. 129 (2023)

The Concept of Income and Income Recognition in the Context of Personal Taxation: Theoretical Background and Practical Problems

Abstract

This article analyses doctrinal grounds for the definition of income, problems related to the recognition of income, as well as the related legal regulation and its application in case law.

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This work is licensed under a Creative Commons Attribution 4.0 International License.

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