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Fiscale Gevolgen Van Illegale Bedrijfshandelingen

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  • W. J. Minzinga Zijlstra

Abstract

De ordonnantie op de vennootschapsbelasting 1925 onderscheidt evenoiin als de ordonnantie op de overgangsbelasting 1944 naar de maatstaf van het oirbare. Ook buiten Ijrdonesie legt de fiscus zelden enige schrcom aan de dag bij het belasten van inkomsten van verdacht allooi: baten, verkregen door overtreding van prijs- eni deviezenvoorschriften, door het aanvaarden van steekpenningen, uit prostitutie, smokkel enz., genieten over het algemeen niet minder aandacht dan de opbrengsten van meer respectabele afkomst.

Suggested Citation

  • W. J. Minzinga Zijlstra, 1953. "Fiscale Gevolgen Van Illegale Bedrijfshandelingen," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, pages 290-294.
    • Handle: RePEc:lpe:efijnl:195336
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