Source theory

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The source theory is a financial income theory.

It is the oldest of the theories on the concept of income. As income, it describes the totality of material goods which are available to the individual in a certain period (year) as income from permanent sources of goods production to meet personal needs for themselves and for the people dependent on their livelihood (family). The regularity of the inflow is decisive for the differentiation between income and non-taxable asset increases. In concretising the definition, Bernhard Fuisting names five sources of income: money capital , real estate , business , employment and raising rights .

Some of these sources of income can be found in German income tax law for the types of income according to Section 2 (1) sentence 1 EStG , including income from capital assets , income from renting and leasing , income from commercial operations , income from self-employed work and income from non-self-employed work .

literature

  • Jan Icking: German income tax law between source and net wealth access theory . German Univ.-Verl., Wiesbaden 1993, ISBN 3-8244-0146-0 (Zugl .: Bochum, Univ., Diploma thesis, 1992).

See also

Individual evidence

  1. ^ Developed by Franz Guth: The theory of income in its general branches. From the standpoint of economics according to an independent theoretical-practical view. Tempsky, Prague 1869; elaborated by Bernhard Fuisting: The basics of taxation. Heymann, Berlin 1902.
  2. ↑ Bernhard Fuisting: The basics of taxation. Heymann, Berlin 1902, p. 110.
  3. ↑ Franz Guth: The doctrine of income in its general branches. Tempsky, Prague 1869, p. 62.
  4. ↑ a b Bernhard Fuisting: The basics of taxation. Heymann, Berlin 1902, p. 109, p. 148 ff.
  5. ↑ The law, "Taxes on fields, meadows, mountains of oil and wine, acorn profits, shop interest, bridge, road and gate money, taxes on grain, oil and cheese, free admissions of men or officials, reversion and Besthaupt in the event of death, or in the case of strangers who died without a testamentary ordinance, etc. " After: Friedrich von Raumer; The history of Hohenstaufen and its time , vol. 3, chapter "Legislation of Frederick II", section "XIII. From taxes", Brockhaus Leipzig 1841, p. 398.