The concept of income

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Jane Ferniss

Titel

Associate Professor

Institution

University of Southern Denmark

Beløb

DKK 933,000

År

2022

Bevillingstype

Monograph Fellowships

Resumé

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.

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