The role of the illegality factor in the taxation of income. Part II

Article Lithuanian OPEN
Čerka, Paulius ; Gudynienė, Lina (2012)
  • Publisher: Lithuanian Academic e-Library (eLABa)
  • Subject: Neteisėtos pajamos | Income | Illegal income | Income definition | Pajamos | Taxation | Neteisėta veikla | 34 Teisė / Law | Malpractice

The taxation of illegal income is quite common in many foreign countries, but this practice is not yet applicable in Lithuania, though the recent movements of Lithuania’s Finance Minister, when she admitted that all income should be taxed despite it’s source show her po... View more
  • References (14)
    14 references, page 1 of 2

    Dėl Lietuvos Respublikos Vyriausybės 1993 m. vasario 23 d. nutarimo Nr. 99 „Dėl atskaitymų valstybiniams keliams tiesti, taisyti ir prižiūrėti“ atitikties Lietuvos Respublikos Konstitucijai, Lietuvos Respublikos Konstitucinio Teismo Nutarimas (2002 06 03, Nr. 28/2000).

    Income Tax Act of 1913, § II B, 38 Stat. 167.

    JAV byla: Akers v. Scofield, 167 F.2d 718 (5th Cir. 1948) cert. denied 335 U.S. 823.

    JAV byla: American Oil Consolidated v. Burnet, 286 U.S. 417, 11 AFTR 16 (1932).

    JAV byla: Barker v. Magruder, 95 F.2d 122 (1938).

    JAV byla: Boucher v. Comm'r, 18 T.C. 710 (1952).

    JAV byla: Carnahan v. Comm'r, 9 T.C. 1206 (1947).

    JAV byla: Chadeck v. United States, 77 F.2d 961 (5th Cir. 1935).

    JAV byla: Cohen v. Comm'r, 176 F.2d 394 (10th Cir. 1949).

    JAV byla: Commissioner of Internal Revenue v. Groetzinger, 480 U.S. 23 (1987).

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