The Concept of «Income», its Content and Correlation with Concepts as «Benefit», «Everything Received Under the Transaction», «Enrichment», «Profit», «Economy» (Civil Law Aspect)


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Abstract

The purpose of the study. The article discusses the problem of interpretation of the concept of «income» in the Civil Code of the Russian Federation, its content and correlation with such synonymous concepts as «benefit», «everything received under the transaction», «enrichment», «profit», «economy». The purpose of the study is to lay the foundation for conducting scientific research in relation to income as a civil law category. This is necessary to develop the concept of legal regulation of the relevant social economic relations. Results. The concept of «income» for private law purposes is established by the legislator in two aspects: 1) as an object of civil rights - a legal structure that presupposes the union of any derivative property; 2) as an economic phenomenon (or all receipts, or only those receipts that lead to an increase in property mass). Relations associated with incomes, interpreted as an economic phenomenon, require legal recognition and legal protection. The essence of the concept of «income» should be defined through the concept «profit». The concept of «benefit» is broader than the concept of «income», since it includes lost profits, savings, and other non-property receipts that cannot be assessed. The concept of «everything received under the transaction» is broader than the concept of «income», since it includes all benefits, including unjust enrichment. The concept of «income» is already the concept of «enrichment», since it arises by virtue of a law or a contract. The concepts of «income» and «profit» relate as a whole and its part and are in a partitive connection. The starting point for the concept of «savings» is the concept of «costs». Income is receipts in monetary, in natural or in another form.

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About the authors

Alina Vasilyevna Barkova

Financial University under the Government of the Russian Federation (Financial University)

Email: avbarkova@fa.ru
Cand.Sci.(Law), Senior Lecturer of the Department of Legal Regulation of Economic Operations Moscow, Russian Federation

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