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The rules for determining the tax capacity of entrepreneurs in income taxes

Summary/Abstract: The article presents problematic issues related to the rules of determining the tax capacity of entrepreneurs in income taxes, both in the domestic and international aspects, taking into account the currently applicable solutions and some proposals for changes. The purpose of the article was a multifaceted theoretical and legal analysis of the issues in this area so as to be able to assess the adequacy of the current principles for the proper implementation of this concept, and determine the main problems and possible directions of searching for their solutions. The research hypothesis assumed that the current rules for determining the tax capacity of entrepreneurs in income taxes in many aspects are inadequate for the proper implementation of the concept of tax capacity and should be modified accordingly. The analysis was carried out using the dogmatic and legal-comparative methods. It shows that, in many respects, the current rules for determining the tax capacity of entrepreneurs in income taxes do not ensure the correct implementation of the principle of tax capacity and the fundamental principles of fairness and neutrality of taxation associated with it. This applies in particular to the abandonment of income determination in favour of revenue taxation, the differentiation of the rules for measuring the tax result or the failure to adapt the applicable rules to the modern reality of conducting business activity in the conditions of a globalised digital economy. Some problems can be solved by implementing comprehensive solutions developed internationally within the OECD and in the EU. In the assumptions of these international tax projects, the fundamental category in the context of determining the tax result is the financial result, which, combined with the growing development of tax law standards aimed at minimising the phenomena of tax avoidance and evasion or tax optimisation, makes it seem potentially more and more possible to determine the tax capacity of entrepreneurs in income taxes through its natural measure, which is the financial result on their business activity (appropriately adjusted for tax purposes), which would best reflect the essence of the concept of an economic source of taxation under the principle of tax capacity.

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