Continuity in the elements of income

According to the Income Tax Law, the income of natural persons is subject to income tax and income is the net amount of earnings and revenues obtained by a natural person within a calendar year. Although the subject of the tax is determined in this regard, there is no definition of income in the law. In this study, first of all, it has been tried to define income and to determine the extent to which continuity is included in this definition in line with the purpose of the study. Again, after explaining the concepts of continuity and transitoriness, which do not have a legal definition, the importance of the concept of continuity in the tax legislation is mentioned. Within the scope of the study, continuity is mainly discussed in terms of the provisions of the Income Tax Law regarding the determination of income components. The activities for which continuity is important in terms of the determination of the element of income are determined. The situation in practice has been determined together with the criteria introduced by the administration and the judiciary for these activities to be considered as continuous. Finally, it is discussed whether a legal definition of continuity can be made.