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Title: | The concept of income in Income Tax Law |
Authors: | Gauci Maistre, Godfrey |
Keywords: | Taxation -- Law and legislation -- Malta Income tax -- Law and legislation -- Malta |
Issue Date: | 1967 |
Citation: | Gauci Maistre, G. (1967). The concept of income in Income Tax Law (Master's dissertation). |
Abstract: | Income tax is an annual tax imposed by an annual Finance Act in respect of the current year. Parliament annually imposes this tax which is assessed and charged on annual profits or gains. “It is entirely the creation of Statute Law, and in no instance does the legislation of the various legislatures which have imposed this tax provide a comprehensive code of law on the subject”. However the tax is only 'theoretically' imposed year by year. In practice it is permanent, but a Finance Act passed in each year, fixes the standard rate and the rate of surtax, In Great Britain taxes on, or in respect of, incomes, have been imposed in the broadest language, leaving many matters to be determined by the courts. |
Description: | LL.D. |
URI: | https://www.um.edu.mt/library/oar/handle/123456789/61101 |
Appears in Collections: | Dissertations - FacLaw - 1958-2009 |
Files in This Item:
File | Description | Size | Format | |
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Gauci_Maistre_Godfrey_The concept of income in income tax.pdf Restricted Access | 5.94 MB | Adobe PDF | View/Open Request a copy |
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