objekt, mille alusel määratakse maksukohustus. Agregaatselt on maksustamiseks objektide summa-tulumaksu puhul sissetulekud; omandimaksuga maksustamisel omandi koguväärtus
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
Establishing the tax base. The industrial or commercial profits of sole proprietorships or partnerships subject to income tax are, in principle, determined in the same way as the profits of incorporated enterprises liable for corporation tax.
