maksustatavus
Maksustatavus is the state or condition of being subject to taxation under the law. It describes whether a person, income, transaction, or asset falls within the tax base and may be taxed. The concept is central to tax law and helps distinguish taxable activities from those that are exempt or outside the tax base.
Determining maksustatavus depends on statutory provisions that define who bears the tax (taxable persons), what is
Jurisdictional rules matter because tax liability often depends on residence, source of income, or place of
Changes in the tax base or exemptions alter maksustatavus and can influence economic decisions, compliance costs,