Income as an Object of Taxation: Foreign Experience

Abstract

The article is devoted to the analysis of foreign experience in definition of income as an object of taxation. The author considers Russian pre-revolutionary and soviet experience in research of income taxation in foreign countries. On the basis of the analysis of modern foreign doctrines and legislation the author studies schedular and global approaches in definition of income and basic concepts of income: source concept, accretion concept and trust concept.

Keywords:

income, object of taxation, schedular approach, global approach, source concept, accretion concept, trust concept