| Title |
Pajamų sąvoka ir pripažinimas gyventojų apmokestinimo kontekste: teoriniai pagrindai ir praktinės problemos |
| Translation of Title |
The concept of income and income recognition in the context of personal taxation: theoretical background and practical problems. |
| Authors |
Montvidas, Martynas |
| DOI |
10.15388/Teise.2023.129.4 |
| Full Text |
|
| Is Part of |
Teisė.. Vilnius : Vilniaus universiteto leidykla. 2023, t. 129, p. 54-68.. ISSN 1392-1274. eISSN 2424-6050 |
| Keywords [eng] |
personal income tax ; income ; recognition of income ; accretion to economic power |
| Abstract [eng] |
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. |
| Published |
Vilnius : Vilniaus universiteto leidykla |
| Type |
Journal article |
| Language |
Lithuanian |
| Publication date |
2023 |
| CC license |
|
