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The concept of income

Monograph Fellowships


The calculation of income tax is still based on the fundamental rules of §§ 4-6 of the STA, which have only been amended to a very limited extent since 1903. The wording and coherence of the rules constituting the concept of ‘income’ are unclear, and the related practices are extremely extensive and have led to differences of opinion on the content of the provisions, the underlying basic principles, and the criteria that can be derived from these. This means that specific problems are solved in several different ways depending on the interpretation applied, leading to uncertainty of the law. The monograph will provide a relevant and necessary analysis of the concept of income and thus a clearer and more accurate picture of the applicable concept of income and its principles.