Abstract
The article examines the issues of the validity of qualifying an increase in the authorized capital (in the absence of profit distribution) as income for tax purposes. According to the author, if the increase in the authorized capital is due to retained earnings (proportional increase in the nominal value of the participants' shares without changing the size of the shares) is not an element of a tax scheme, it is a common practice of investment behavior that does not generate income for participants or shareholders.
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