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De scriptie handelt over de eventuele belastingheffing van meerwaarden op aandelen binnen het privépatrimonium. Meerwaarden op aandelen behorende tot het beroepsvermogen horen hier niet bij. De meerwaardenbelasting op aandelen binnen het privévermogen bevindt zich onder de diverse inkomsten artikel 90 WIB92. Kernbegrippen in de studie zijn speculatie en normaal beheer van een privévermogen om tot eventuele taxatie te komen.
Belastingheffing. --- Diverse inkomsten. --- Meerwaarden op aandelen. --- Normaal beheer. --- Privépatrimonium. --- Speculatie.
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15.01 historiography. --- 15.52 Roman Empire. --- Geschiedschrijving. --- Geschiedschrijving. --- Speculatie. --- Speculatie. --- Augustus, C. Julius Caesar Octavianus, --- Augustus, C. Julius Caesar Octavianus, --- Caesar, C. Julius --- Caesar, C. Julius, --- Suetonius Tranquillus, Caius, --- Suetonius Tranquillus, Caius,
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Professional ethics. Deontology --- Business policy --- Business ethics --- Social responsibility of business --- 174.5 --- Business --- Corporate accountability --- Corporate responsibility --- Corporate social responsibility --- Corporations --- CSR (Corporate social responsibility) --- Industries --- Social responsibility, Corporate --- Social responsibility of industry --- Issues management --- Businesspeople --- Commercial ethics --- Corporate ethics --- Corporation ethics --- Professional ethics --- Wealth --- 174.5 Economische ethiek. Speculatie --- Economische ethiek. Speculatie --- Social responsibility --- Social aspects --- Moral and ethical aspects --- Theses
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