administration in theory and practical activity, formulate proposals for a further personal income tax improvement. Objectives: - to … exhibit tax essentiality, taxation principle; - to give shot overview of personal income tax history and personal income tax …

investment behavior which is consistent with theory. However, an income tax with a limited or unlimited loss offset provision … a tax is presented and the experience individuals have with taxation. This means that a more transparent tax …

This dissertation entitled “Theoretical and Empirical Aspects of the Capital Gains Taxation” analyzes the effects of … the influence of the capital gains taxation on investment decisions (Chapter 4) and on the overall income tax burden … capital gains tax, the corporate tax and the income tax on dividends induce a triple taxation. On the contrary, distributing …

. The provisions are based on the landmark Review of Business Taxation. The Federal Government's intention was to remove …