basis for the assessment of taxes, the amount of income, profits, capital or value of property or goods on which a tax is liable to be paid, basis of assessment - the basis on which tax payable is determined, basis of assessment - method of deciding in which year financial transactions should be assessed for taxation, objekt, mille alusel määratakse maksukohustus. Agregaatselt on maksustamiseks objektide summa-tulumaksu puhul sissetulekud; omandimaksuga maksustamisel omandi koguväärtus