EN
The article contains an analysis of the doctrinal notion of tax base. Th e tax base is defined as a quantified tax object, expressed in monetary or physical units. The Author argues that this defi nition is not correct. According to him, it ought to differentiate between the tax base in the legal sense and the actual tax base i.e. the actual amount of the taxable event. The former is regulated by the norms of the tax law. It can be defined as a set of rules governing the calculation of a specific tax base relating to a particular taxpayer. This set of rules encompasses a description of what is to be measured and either the unit of measurement, or a set of such units. Also, a specific tax base can not be defined as a quantified tax object, expressed in monetary or physical units. It can, however, be defined as a numerically expressed size of the actual tax event, which has the features of the tax event described in the tax norms, attributed to a particular taxpayer.